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Income Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Revision u/s 263 - Pr. CIT has taken the action merely on the ...

Income Tax

November 23, 2021

Revision u/s 263 - Pr. CIT has taken the action merely on the basis of the audit objection while the A.O. made the proper inquiries in depth at the time of framing the assessment under section 143(3) r.w.s 147 of the Act. Therefore the impugned order passed by the Ld. Pr. CIT is not maintainable - AT

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