Revision u/s 263 - The findings of CIT suffer from apparent ...

Case Laws Income Tax

October 28, 2023

Revision u/s 263 - The findings of CIT suffer from apparent error and incompleteness. CIT has summarily set aside the re-assessment order and shifted the responsibility on the AO to examine or verify the facts. The opportunity contemplated under Section 263 is thus rendered illusory and merely an empty formality resulting in miscarriage of justice in contravention of express intendment of provision of Section 263. - AT

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Revision u/s 263 - The findings of CIT suffer from apparent ...

Case Laws Income Tax

October 28, 2023

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