Revision u/s 263 - the AO has not made any enquiry and accepted ...
Income Tax
April 18, 2023
Revision u/s 263 - the AO has not made any enquiry and accepted the return of income filed by the assessee, as it is, without enquiring about the issue raised by the PCIT. - Whatever return of income filed by the assessee has been accepted by AO, blindly and without conducting any enquiry, hence order passed by the AO is erroneous as well as prejudicial to the interest of Revenue. - AT
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