https://www.taxtmi.com/highlights?id=71864 Revision u/s 263 - Assessee has failed to establish that the AO has made necessary enquiries - there is no doubt about applicability of Explanation (2) to section 263(1) of the IT Act, assessment year being 2017-18 the assessment order as well as the impugned revisionary order having been passed after aforesaid date of 01/06/2015. - Revision order sustained - AT en-us Wed, 06 Sep 2023 16:08:59 +0530 Wed, 06 Sep 2023 16:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71864 Revision u/s 263 - Assessee has failed to establish that the AO has made necessary enquiries - there is no doubt about applicability of Explanation (2) to section 263(1) of the IT Act, assessment year being 2017-18 the assessment order as well as the impugned revisionary order having been passed after aforesaid date of 01/06/2015. - Revision order sustained - AT Highlights Income Tax Wed, 06 Sep 2023 16:08:59 +0530 https://www.taxtmi.com/highlights?id=71864