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ITAT, Mumbai: Revisional Jurisdiction Can be Invoked for Lack of Inquiry, Not for Inadequate Inquiry - (11 Apr 2022)

DIRECT TAXATION

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

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

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