Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Revision u/s 263 - AO failed to make inquiry on the basis of particulars stated in the return - The order becomes erroneous because such an inquiry has not been made and not because there is anything wrong with the order - AT
Revision u/s 263 - AO failed to make inquiry on the basis of particulars stated in the return - The order becomes erroneous because such an inquiry has not been made and not because there is anything wrong with the order - AT
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