Revision U/s 263 justified if AO not carried out enquiry as specifically directed by ITAT

This is an appeal filed by the department against the order dated 26-03-2014 passed by the Commissioner of Income Tax, Delhi-XI, New Delhi, under section 263 of the Income Tax Act, 1961, relating to A.Y. 2007- 08.

2. Brief facts culminating to the proceedings under section 263 are that in this case original assessment order was passed under section 144 of the Inco

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