https://www.taxtmi.com/highlights?id=65330 Revision u/s 263 - As the assessment was completed after making required amount of enquiry and there was no lake of enquiry or investigation by the AO on the issues which was raised by the ld. Pr. CIT under the provision of section 263 proceedings. Therefore, the findings of Ld Pr. CIT that order passed by AO was passed without conducting necessary enquires and without verifying necessary details was without any basis or without any evidence on record and mere guess work that that the ld AO has not conducted the enquiry.- AT en-us Mon, 29 Aug 2022 08:30:59 +0530 Mon, 29 Aug 2022 08:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65330 Revision u/s 263 - As the assessment was completed after making required amount of enquiry and there was no lake of enquiry or investigation by the AO on the issues which was raised by the ld. Pr. CIT under the provision of section 263 proceedings. Therefore, the findings of Ld Pr. CIT that order passed by AO was passed without conducting necessary enquires and without verifying necessary details was without any basis or without any evidence on record and mere guess work that that the ld AO has not conducted the enquiry.- AT Highlights Income Tax Mon, 29 Aug 2022 08:30:59 +0530 https://www.taxtmi.com/highlights?id=65330