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        Case ID :
        Income Tax

        Revision u/s 263 - “no inquiry” v/s “inadequate inquiry” - there ...

        Section 263: Clarifying 'No Inquiry' vs 'Inadequate Inquiry' in Tax Assessments; Revision Order Upheld for Doubtful Debts Case.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Revision u/s 263 - “no inquiry” v/s “inadequate inquiry” - there is a distinction between merely calling for information on a particular issue and considering such information with due application of mind if and when such information is actually provided by the assessee. Thus in the present facts, we are of the view that on the issue of allowing of provision for doubtful debts, the claim of the assessee was allowed which according to us is a case of “no inquiry” and not a case of “inadequate inquiry” and consequently a case of non application of mind to the material on record. - Revision order sustained - AT
                                Note: It is a system-generated summary and is for quick reference only.
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