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CIT Jurisdiction Invoked u/s 263 Due to AO's Inaction on Share Capital and Premium Inquiry.

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Full Text of the Document

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....Jurisdiction of CIT u/s 263 – It is evident that after collecting some information the AO did not act any further. There is no whisper in the order sheet as to whether AO made any discussion or enquiry with regard to the share capital and share premium - revision upheld - AT....

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