Revision u/s 263 - inadequate or no inquiry by AO - If there is ...

Commissioner's Revision Power Limited if Assessing Officer Conducted Any Inquiry u/s 263 of Income Tax Act.

August 8, 2017

Case Laws Income Tax AT

Revision u/s 263 - inadequate or no inquiry by AO - If there is some inquiry by the Assessing Officer in the original proceedings, even if inadequate, that cannot clothe the Commissioner with jurisdiction under section 263 merely because he can form another opinion.

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Revision u/s 263 - inadequate or no inquiry by AO - If there is ...

Commissioner's Revision Power Limited if Assessing Officer Conducted Any Inquiry u/s 263 of Income Tax Act.

August 8, 2017

Case Laws Income Tax AT

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