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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Revision u/s 263 - The absence of the word “erroneous order” is ...


Revision Upheld u/s 263: CIT Corrects AO's Oversight Due to Lack of Necessary Inquiries in Tax Case.

March 4, 2017

Case Laws     Income Tax     AT

Revision u/s 263 - The absence of the word “erroneous order” is not very fatal as reading of the entire order of the CIT would go to show that he was of the view that order of the AO was erroneous because the AO failed to make proper enquiries which were warranted in the facts and circumstances of the case - AT

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