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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - Assessee has failed to establish that the AO ...

Income Tax

September 6, 2023

Revision u/s 263 - Assessee has failed to establish that the AO has made necessary enquiries - there is no doubt about applicability of Explanation (2) to section 263(1) of the IT Act, assessment year being 2017-18 the assessment order as well as the impugned revisionary order having been passed after aforesaid date of 01/06/2015. - Revision order sustained - AT

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