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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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