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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - revenue failed to bring on record that the ...


Revision u/s 263 Quashed Due to Inadequate Inquiry, Not Complete Lack of Inquiry by Assessing Officer.

April 19, 2017

Case Laws     Income Tax     AT

Revision u/s 263 - revenue failed to bring on record that the order passed by the AO was erroneous and prejudicial to the interest of the Revenue - This is a case of inadequate enquiry on the part of the AO and not a case of lack of enquiry - Revision order quashed - AT

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