Home /
Explanation 2 to Section 263: Order is erroneous if Assessing Officer fails to conduct any enquiry.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Revision u/s 263 - Explanation 2 to section 263 (Deeming erroneous order) is applicable only when there is no enquiry made by the Assessing Officer.....