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ITAT, Mumbai: Revisional Jurisdiction Invoked for Lack of Inquiry, Not for Inadequate Inquiry - (08 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Mumbai has ruled that the revisional jurisdiction can be invoked only for lack of inquiry and not for inadequate inquiry under section 263 of the Income Tax Act, 1961.

Tags :   INCOME TAX APPELLATE TRIBUNAL  REVISIONAL JURISDICTION  LACK OF INQUIRY  SECTION 263  INCOME TAX ACT  1961

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