TMI BlogRevision u/s 263 by CIT - properties received as gift from brother - applicability of provisions of...Revision u/s 263 by CIT - properties received as gift from brother - applicability of provisions of Section 56(2)(vii)(b) and 50C - the AO did not carry out the necessary enquiries/verification during the course of original assessment proceedings, we find no infirmity in the observations of the Principal CIT that the assessment order is erroneous and prejudicial to the interests 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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