Revision u/s 263 - even if there was any enquiry, even ...
Section 263 of Income Tax Act: Revision not justified by differing opinion without clear error or lack of enquiry.
April 12, 2016
Case Laws Income Tax AT
Revision u/s 263 - even if there was any enquiry, even inadequate, that would not by itself give any occasion to the Commissioner to pass orders u/s. 263 of the Act, merely because he has a different opinion in the matter - AT
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