Revision u/s 263 - merely because the ld. PCIT does not agree ...

Case Laws Income Tax

February 2, 2021

Revision u/s 263 - merely because the ld. PCIT does not agree with the order of the AO cannot make the order erroneous as long as the same was passed after all possible enquiries and due verification of facts on record. It is not a case of lack of enquiry or lack of investigation so as to invoke the provisions of section 263 of the IT Act, 1961. - AT

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Revision u/s 263 - merely because the ld. PCIT does not agree ...

Case Laws Income Tax

February 2, 2021

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