Revision u/s 263 - The type, nature and extent of investigation ...

Assessing Officer's Discretion in Investigation Can't Be Revised by Pr. CIT u/s 263 for Inadequate Enquiry.

June 26, 2020

Case Laws Income Tax AT

Revision u/s 263 - The type, nature and extent of investigation is the prerogative of the Assessing Officer. Pr. CIT, cannot, in our view, invoke his power u/s 263 for revising an order passed u/s 143(3) of the Act for the reason that in his view, the investigation/enquiry should be conducted in a particular manner or to a particular extent. Inadequate enquiry cannot be a ground of revision.

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Revision u/s 263 - The type, nature and extent of investigation ...

Assessing Officer's Discretion in Investigation Can't Be Revised by Pr. CIT u/s 263 for Inadequate Enquiry.

June 26, 2020

Case Laws Income Tax AT

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