Revision u/s 263 - AO failed to apply his mind to the case in ...

Assessing Officer's Lack of Inquiry on Section 54F Claim Leads to Upheld Revision u/s 263.

January 15, 2020

Case Laws Income Tax AT

Revision u/s 263 - AO failed to apply his mind to the case in all perspective in terms of conditions contemplated in provisions u/s. 54F - He accepted the claim of assessee in the absence of any inquiry - Revision order sustained.

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Revision u/s 263 - AO failed to apply his mind to the case in ...

Assessing Officer's Lack of Inquiry on Section 54F Claim Leads to Upheld Revision u/s 263.

January 15, 2020

Case Laws Income Tax AT

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