Revision u/s 263 - the acceptance of accounting entries as it is ...
Assessing Officer's Acceptance Without Inquiry Justifies Revision u/s 263; Order Upheld for Revenue Protection.
November 24, 2015
Case Laws Income Tax AT
Revision u/s 263 - the acceptance of accounting entries as it is without causing enquiries by the Assessing Officer would render the order of assessment erroneous and prejudicial to the interest of revenue. - revision sustained - AT
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