Revision u/s 263 - the claim of the assessee for the Terminal ...
Case Laws Income Tax
January 21, 2020
Revision u/s 263 - the claim of the assessee for the Terminal Excise Duty Refund in the present case was accepted by the Assessing Officer without making any inquiry whatsoever and such lack of inquiry made his order passed under section 143(3) on this issue erroneous as well as prejudicial to the interest of the Revenue.
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