Revision u/s 263 by CIT - The assessee in its support had ...

Income Tax Revision u/s 263 Challenged; AO's Deliberation on Assessment Process Found Adequate by Records.

March 20, 2023

Case Laws Income Tax AT

Revision u/s 263 by CIT - The assessee in its support had complied the requirements as raised by both the revenue authorities. Though the assessment order does not patently indicate that the issue in question had been considered by the AO, the record showed that the AO had applied his mind - Thus investigation by the ld. AO cannot be called ‘lack of investigation’. - AT

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Revision u/s 263 by CIT - The assessee in its support had ...

Income Tax Revision u/s 263 Challenged; AO's Deliberation on Assessment Process Found Adequate by Records.

March 20, 2023

Case Laws Income Tax AT

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