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CIT Validly Initiates Revision Proceedings u/s 263 for Underreported Interest Income Discrepancy in Assessee's Records.
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....Revision u/s 263 by CIT - As against the interest income as per Form 26AS, the assessee has accounted for the same at less in the P&L account and there is under assessment of interest income which the AO failed to enquire. - Revision proceedings are valid - AT....
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