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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - Endless enquiry is not possible and it is for ...

Case Laws     Income Tax

January 13, 2018

Revision u/s 263 - Endless enquiry is not possible and it is for the learned Assessing Officer to decide when to end the enquiry. The learned CIT cannot transgress the jurisdiction under Section 263 of I.T. Act, 1961 by mentioning that no proper enquiry was made. - AT

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