https://www.taxtmi.com/highlights?id=59190 Revision u/s 263 - this is not a case of no enquiry or inadequate enquiry and also find that Pr. CIT had not carried out any independent enquiry at his end and thus grossly erred in observing that the order of the Ld. AO u/s 143(3) of the Act is erroneous and prejudicial to the interest of Revenue. - AT en-us Fri, 13 Aug 2021 08:51:15 +0530 Fri, 13 Aug 2021 08:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59190 Revision u/s 263 - this is not a case of no enquiry or inadequate enquiry and also find that Pr. CIT had not carried out any independent enquiry at his end and thus grossly erred in observing that the order of the Ld. AO u/s 143(3) of the Act is erroneous and prejudicial to the interest of Revenue. - AT Highlights Income Tax Fri, 13 Aug 2021 08:51:15 +0530 https://www.taxtmi.com/highlights?id=59190