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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - inadequate or no inquiry by AO - If there is ...

Income Tax

August 8, 2017

Revision u/s 263 - inadequate or no inquiry by AO - If there is some inquiry by the Assessing Officer in the original proceedings, even if inadequate, that cannot clothe the Commissioner with jurisdiction under section 263 merely because he can form another opinion.

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