Section 263 of Income Tax Act: Revision not justified by differing opinion without clear error or lack of enquiry.

Section 263 of Income Tax Act: Revision not justified by differing opinion without clear error or lack of enquiry. https://www.taxtmi.com/highlights?id=28466 Revision u/s 263 - even if there was any enquiry, even inadequate, that would not by itself give any occasion to the Commissioner to pass orders u/s. 263 of the Act, merely because he has a different opinion in the matter - AT en-us Tue, 12 Apr 2016 11:16:10 +0530 Tue, 12 Apr 2016 11:16:10 +0530 TaxTMI RSS Generator Section 263 of Income Tax Act: Revision not justified by differing opinion without clear error or lack of enquiry. https://www.taxtmi.com/highlights?id=28466 Revision u/s 263 - even if there was any enquiry, even inadequate, that would not by itself give any occasion to the Commissioner to pass orders u/s. 263 of the Act, merely because he has a different opinion in the matter - AT Highlights Income Tax Tue, 12 Apr 2016 11:16:10 +0530 https://www.taxtmi.com/highlights?id=28466