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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