TMI BlogRevision u/s 263 - unexplained cash deposits - AO is not only an adjudicator, but also an investigator...Revision u/s 263 - unexplained cash deposits - AO is not only an adjudicator, but also an investigator who failed to investigate the source and truth behind the cash deposits in assessee’s bank account and endorsed the offer of the assessee without making any enquiry - it is a case of lack of enquiries on the part of AO - rivision upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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