Simply holding that AO was required to make more enquires no ground for revision u/s 263 – ITAT
March 3, 2024
Income Tax, ITAT
Simply holding that AO was required to make more enquires is not a valid ground to hold assessment order as erroneous and prejudicial – ITAT ABCAUS Case Law Citation:ABCAUS 3892 (2024) (03) ITAT In the instant case, the assessee had challenged the revisionary order u/s 263 passed by …