TMI BlogRevision u/s 263 - loss on OTS - since the AO has ignored the relevant provisions of the Act before...Revision u/s 263 - loss on OTS - since the AO has ignored the relevant provisions of the Act before allowing the claim of the assessee of loss on OTS account and without making proper and adequate enquiry and the view taken thereafter was also not sustainable, therefore, the impugned order passed by ld Pr. CIT revising the order u/s.263 is fully justified and correct alleging the impugned assessment order as erroneous and prejudicial to the interest of the revenue - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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