Home / 
Section 263 Income Tax Act: Lack of Enquiry Justifies Case Revision, Inadequate Enquiry Does Not. Critical Distinction Explained.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Revision u/s 263 - Lack of enquiry is a reason for taking up the case for revision u/s 263 of the Act but the inadequate enquiry cannot be a reason for taking up the case for revision u/s 263 of the Act - AT....
TaxTMI
TaxTMI