https://www.taxtmi.com/caselaws?id=463222 The HC upheld the Tribunal's finding that the AO had conducted thorough inquiries during the original assessment, contrary to the CIT's assertion. Consequently, the revisional power under section 263 was improperly exercised by the CIT. The HC dismissed the Income Tax Appeals, confirming that no question of law arose regarding the validity of the revision. en-us Mon, 29 Jul 2019 00:00:00 +0530 Fri, 15 Aug 2025 21:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463222 The HC upheld the Tribunal's finding that the AO had conducted thorough inquiries during the original assessment, contrary to the CIT's assertion. Consequently, the revisional power under section 263 was improperly exercised by the CIT. The HC dismissed the Income Tax Appeals, confirming that no question of law arose regarding the validity of the revision. Case-Laws Income Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463222