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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