Assessment Orders Not Erroneous for Inadequate Inquiry; Section 263 Requires Complete Lack of Inquiry Evidence.

Assessment Orders Not Erroneous for Inadequate Inquiry; Section 263 Requires Complete Lack of Inquiry Evidence. https://www.taxtmi.com/highlights?id=72330 Revision u/s 263 - The law is well settled that the assessment order cannot be held to be erroneous simply on the allegation of inadequate enquiry, unless there is an established case of total lack of enquiry. - AT en-us Tue, 03 Oct 2023 17:17:54 +0530 Tue, 03 Oct 2023 17:17:54 +0530 TaxTMI RSS Generator Assessment Orders Not Erroneous for Inadequate Inquiry; Section 263 Requires Complete Lack of Inquiry Evidence. https://www.taxtmi.com/highlights?id=72330 Revision u/s 263 - The law is well settled that the assessment order cannot be held to be erroneous simply on the allegation of inadequate enquiry, unless there is an established case of total lack of enquiry. - AT Highlights Income Tax Tue, 03 Oct 2023 17:17:54 +0530 https://www.taxtmi.com/highlights?id=72330