Taking a view should be backed by reasons in order itself with evidences & enquiry
September 3, 2020
Income Tax, ITAT
Taking a view should be backed by reasons in the order itself with evidences and independent enquiry. ITAT upheld revision order passed u/s 263 ABACUS Case Law CitationABCAUS 3385 (2020) (09) ITAT Important case law relied upon by the parties:Rampyari Devi Sarogi vs CIT (1968) 67 ITR 84 …