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Revision u/s 263 - The law is well settled that the assessment ...


Assessment Orders Not Erroneous for Inadequate Inquiry; Section 263 Requires Complete Lack of Inquiry Evidence.

October 3, 2023

Case Laws     Income Tax     AT

Revision u/s 263 - The law is well settled that the assessment order cannot be held to be erroneous simply on the allegation of inadequate enquiry, unless there is an established case of total lack of enquiry. - AT

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