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HomeDirect TaxRevision U/s 263 Invalid Where AO Conducted Proper Inquiry: Calcutta High Court

Revision U/s 263 Invalid Where AO Conducted Proper Inquiry: Calcutta High Court

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The Calcutta High Court has dismissed an appeal filed by the Income Tax Department and upheld the order of the Income Tax Appellate Tribunal (ITAT) which had set aside revision proceedings initiated under Section 263 of the Income Tax Act.  The bench of  Justice Rajarshi Bharadwaj and Justice Uday Kumar has observed that the revisional…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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