Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Revision u/s 263 - When the order of the AO suffers from a complete lack of enquiry, then the above said principle has no application due to the obvious reason that the AO has not taken a view by conducting a proper enquiry and further the acceptance of claim by the AO without conducting an enquiry would not be regarded as a possible view on the issue. When the AO has not even taken up many of the issues raised by the Pr. CIT in the show cause notice, then the case of the assessee does not fall in the category of taking a possible view by the AO - AT
Revision u/s 263 - When the order of the AO suffers from a complete lack of enquiry, then the above said principle has no application due to the obvious reason that the AO has not taken a view by conducting a proper enquiry and further the acceptance of claim by the AO without conducting an enquiry would not be regarded as a possible view on the issue. When the AO has not even taken up many of the issues raised by the Pr. CIT in the show cause notice, then the case of the assessee does not fall in the category of taking a possible view by the AO - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
