No Revision u/s 263 as AO after enquiry took a plausible view section 115BBE not applicable
January 19, 2025
Income Tax, ITAT
No Revision u/s 263 when AO after careful examination and detail enquiry took a plausible view that the provisions of section 115BBE of the Act are not applicable. In a recent judgment, ITAT Amritsar held that where the Assessing Officer (AO) after careful examination of the submissions made …