Revision u/s 263 - Special audit can be called for only with the ...

Court Criticizes Commissioner for Overemphasizing Taxpayer's Special Audit Request u/s 263; Approval Required from Authority.

May 30, 2018

Case Laws Income Tax HC

Revision u/s 263 - Special audit can be called for only with the prior approval of the concerned authority. It is certainly not an option or a choice which an assessee can exercise or insist upon. The Commissioner of Income Tax therefore gave undue importance to the assessee requesting for such special audit - We wonder what would the CIT have done had the assessee not made such request - HC

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Revision u/s 263 - Special audit can be called for only with the ...

Court Criticizes Commissioner for Overemphasizing Taxpayer's Special Audit Request u/s 263; Approval Required from Authority.

May 30, 2018

Case Laws Income Tax HC

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