Revision u/s 263 by CIT - Addition u/s 68 - AO has not conducted ...

Case Laws Income Tax

January 9, 2023

Revision u/s 263 by CIT - Addition u/s 68 - AO has not conducted any enquiry about the said transaction even when the report of the Investigation Wing containing the list of 84 companies found to be penny stock companies was available in the Income Tax Portal, which the AO needs to refer while framing the assessment. - Revision proceedings sustained - AT

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Revision u/s 263 by CIT - Addition u/s 68 - AO has not conducted ...

Case Laws Income Tax

January 9, 2023

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