https://www.taxtmi.com/highlights?id=68449 Revision u/s 263 - A mere observation that no proper details have been obtained, cannot be sufficient to come to a conclusion that the Assessing Officer did not make proper and adequate inquiries which he ought to have made in the given facts and circumstances of this case. - AT en-us Fri, 24 Feb 2023 17:25:57 +0530 Fri, 24 Feb 2023 17:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68449 Revision u/s 263 - A mere observation that no proper details have been obtained, cannot be sufficient to come to a conclusion that the Assessing Officer did not make proper and adequate inquiries which he ought to have made in the given facts and circumstances of this case. - AT Highlights Income Tax Fri, 24 Feb 2023 17:25:57 +0530 https://www.taxtmi.com/highlights?id=68449