Revision u/s 263 - case of “no enquiry” - Regarding introduction ...

Income Tax

August 28, 2023

Revision u/s 263 - case of “no enquiry” - Regarding introduction of Explanation 2 to section 263, as claimed by Ld. PCIT in his order, we only need to submit that the said Explanation does not give unfettered power to the PCIT to assume revisional-jurisdiction to revise every order of the AO to re-examine the issues already examined during assessment-proceeding. - AT

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Revision u/s 263 - case of “no enquiry” - Regarding introduction ...

Income Tax

August 28, 2023

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