CIT Cannot Overrule AO's Judgment on Enquiry Conclusion u/s 263 of Income Tax Act.

CIT Cannot Overrule AO's Judgment on Enquiry Conclusion u/s 263 of Income Tax Act. https://www.taxtmi.com/highlights?id=24654 Revision u/s 263 - Endless enquiry is not possible and it is for the Ld.AO to decide when to end the enquiry. The Ld.CIT cannot transgress the jurisdiction u/s. 263 of the Act by mentioning that no proper enquiry was made. - AT en-us Thu, 10 Sep 2015 08:45:11 +0530 Thu, 10 Sep 2015 08:45:11 +0530 TaxTMI RSS Generator CIT Cannot Overrule AO's Judgment on Enquiry Conclusion u/s 263 of Income Tax Act. https://www.taxtmi.com/highlights?id=24654 Revision u/s 263 - Endless enquiry is not possible and it is for the Ld.AO to decide when to end the enquiry. The Ld.CIT cannot transgress the jurisdiction u/s. 263 of the Act by mentioning that no proper enquiry was made. - AT Highlights Income Tax Thu, 10 Sep 2015 08:45:11 +0530 https://www.taxtmi.com/highlights?id=24654