Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 1227 - AT - Income TaxRevision u/s 263 - Allowability of sales tax paid has not been properly examined - Held that:- In the present case, as can be seen from the Paper Book, it cannot be said that there is no enquiry. Certainly, enquiries have been conducted by the Assessing Officer with regard to the issues of sale tax. As far as adequacy of enquiry is considered, there is no law which provides the extent of enquiries to be made by the Assessing Officer. It is Assessing Officer’s prerogative to make enquiry to the extent he feels proper. The learned Commissioner of Income Tax by invoking revisionery powers under section 263 of the Act cannot impose his own understanding of the extent of enquiry. There are a number of judgments by various High Courts in this regard. We are not referring to the same for the sake of brevity. In this view, we do not find any error in the order of the Assessing Officer.- Decided in favour of assessee.
|