CIT(A) Revises AO's Assessment u/s 263, Orders Re-evaluation Despite Prior Inquiries Not in Assessment Order.

CIT(A) Revises AO's Assessment u/s 263, Orders Re-evaluation Despite Prior Inquiries Not in Assessment Order. https://www.taxtmi.com/highlights?id=24429 Revision u/s 263 by CIT(A) - it appears from record, the AO during the assessment proceedings has made enquiries on all these issues, though, it may not have been referred to in the assessment order. As it appears, in the garb of proceedings u/s 263 of the Act, the ld CIT in fact is undertaking an assessment proceeding himself - AO to re-consider the issues - AT en-us Thu, 27 Aug 2015 11:28:10 +0530 Thu, 27 Aug 2015 11:28:10 +0530 TaxTMI RSS Generator CIT(A) Revises AO's Assessment u/s 263, Orders Re-evaluation Despite Prior Inquiries Not in Assessment Order. https://www.taxtmi.com/highlights?id=24429 Revision u/s 263 by CIT(A) - it appears from record, the AO during the assessment proceedings has made enquiries on all these issues, though, it may not have been referred to in the assessment order. As it appears, in the garb of proceedings u/s 263 of the Act, the ld CIT in fact is undertaking an assessment proceeding himself - AO to re-consider the issues - AT Highlights Income Tax Thu, 27 Aug 2015 11:28:10 +0530 https://www.taxtmi.com/highlights?id=24429