TMI BlogRevision u/s 263 by CIT - substantial increase in the capital account - In the present case the Ld. Pr....Revision u/s 263 by CIT - substantial increase in the capital account - In the present case the Ld. Pr. CIT on the one hand mentioned that the assessee did not provide details of substantial increase in capital in a year, on the other hand, she mentioned that the reply was furnished by the assessee relating to addition in capital account which was reproduced in para 6 of the impugned order. In the present case, it cannot be said that the AO did not make inquiries / verification relating to incre..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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