[aaykarbhavan] CIT couldn’t exercise his revisional jurisdiction if AO had made full enquiry before allowing sc. 10BA relief

CIT couldn't exercise his revisional jurisdiction if AO had made full enquiry before allowing sc. 10BA relief

August 12, 2014[2014] 47 taxmann.com 182 (Jodhpur - Trib.)

IT : Where Assessing Officer had made full enquiry before allowing exemption under section 10BA, such order could not be revised under section 263

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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