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ITAT Revisionary Jurisdiction Can Be Invoked In A Very Gross Case Of Inadequacy - (11 Jan 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the revisionary jurisdiction under Section 263 of the Income Tax Act, 1961 can be availed in a very gross case of inadequacy in inquiry by Assessing Officer subject to the pre-requirements provided in the provision.

Tags : ITAT   REVISIONARY JURISDICTION  

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