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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - this is not a case of no enquiry or ...

Income Tax

August 13, 2021

Revision u/s 263 - this is not a case of no enquiry or inadequate enquiry and also find that Pr. CIT had not carried out any independent enquiry at his end and thus grossly erred in observing that the order of the Ld. AO u/s 143(3) of the Act is erroneous and prejudicial to the interest of Revenue. - AT

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