https://www.taxtmi.com/highlights?id=35852 Revision u/s 263 - inadequate or no inquiry by AO - If there is some inquiry by the Assessing Officer in the original proceedings, even if inadequate, that cannot clothe the Commissioner with jurisdiction under section 263 merely because he can form another opinion. en-us Tue, 08 Aug 2017 07:53:19 +0530 Tue, 08 Aug 2017 07:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35852 Revision u/s 263 - inadequate or no inquiry by AO - If there is some inquiry by the Assessing Officer in the original proceedings, even if inadequate, that cannot clothe the Commissioner with jurisdiction under section 263 merely because he can form another opinion. Highlights Income Tax Tue, 08 Aug 2017 07:53:19 +0530 https://www.taxtmi.com/highlights?id=35852