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Income Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Revision u/s 263 - this is not a case of no enquiry or ...


Pr. CIT's Error: No Independent Enquiry in Declaring AO's Order u/s 143(3) as Erroneous and Prejudicial.

August 13, 2021

Case Laws     Income Tax     AT

Revision u/s 263 - this is not a case of no enquiry or inadequate enquiry and also find that Pr. CIT had not carried out any independent enquiry at his end and thus grossly erred in observing that the order of the Ld. AO u/s 143(3) of the Act is erroneous and prejudicial to the interest of Revenue. - AT

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