Revision-Lack of enquiry by Assessing Officer – S.263
DESCRIPTION: Mere lack of Inquiry by Assessing Officer is not sufficient for revision under section 263. CIT vs. Vikas polymers (Delhi High Court). SOURCE: 1. www.itatonline.org. 2. AIFTP TIMES. Volume No.11 Nov.2010.Page No.12. OUR COMMENT: Assessment Order passed after considering the issue cannot be revised on the same gound
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