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ITAT: Revisional Jurisdiction Can be Invoked for Lack of Enquiry by Assessing Officer - (06 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that lack of enquiry by the assessing officer invokes the jurisdiction of Principle Commission of Income Tax (PCIT) under Section 263 of the Income Tax Act, 1961.

Tags : ITAT   ASSESSING OFFICER   INCOME-TAX ACT  

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