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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Revision u/s 263 - Pr. CIT has proceeded to revise the scrutiny ...


Pr. CIT's directive for AO to conduct a comprehensive inquiry deemed impermissible u/s 263 scrutiny assessment rules.

September 12, 2019

Case Laws     Income Tax     AT

Revision u/s 263 - Pr. CIT has proceeded to revise the scrutiny assessment order and directing the AO to decide the issue afresh i.e. for making rowing enquiry which is not permissible u/s.263 - AT

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