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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Revision u/s 263 - No enquiry was undertaken by CIT - Order of ...

Case Laws     Income Tax

May 30, 2019

Revision u/s 263 - No enquiry was undertaken by CIT - Order of the Pr. CIT only contains the conclusion arrived that the order of the AO is erroneous but gives no indication that the Pr. CIT undertook any enquiry before arriving at such conclusion which indeed the jurisdictional requirement u/s 263 - revision correctly set aside by ITAT

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