Excel for
Allahabad High Court at Allahabad
Case :- Income Tax Appeal (ITA) No. - 19 of 2016
In our view of the fact that some enquiry was made is sufficient to debar the authorities from exercising the powers under Section 263 of the Income Tax Act. The Tribunal was accordingly justified in setting aside the order passed under Section 263 of the Act. We do not find any substantial question of law arising for consideration. (Vinod Kumar Misra, J.) (Tarun Agarwala, J.)
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