https://www.taxtmi.com/highlights?id=46566 Revision u/s 263 - bogus purchases - documents like invoices, given details of stocks, payments through the banking channels and confirmation from parties examined by AO - before revising the assessment u/s 263, the CIT ought to have made some inquiry of his own such as noticed u/s 133(6) or examination of concerned parties declared as hawala parties - revision quashed en-us Fri, 17 May 2019 07:40:33 +0530 Fri, 17 May 2019 07:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46566 Revision u/s 263 - bogus purchases - documents like invoices, given details of stocks, payments through the banking channels and confirmation from parties examined by AO - before revising the assessment u/s 263, the CIT ought to have made some inquiry of his own such as noticed u/s 133(6) or examination of concerned parties declared as hawala parties - revision quashed Highlights Income Tax Fri, 17 May 2019 07:40:33 +0530 https://www.taxtmi.com/highlights?id=46566