Section 263: Lack of Detailed Reasoning Not Equal to Non-Application of Mind

CIT Vs Anil Kumar Sharma (Delhi High Court)

The Delhi High Court, in the case of CIT vs. Anil Kumar Sharma, addressed the Revenue’s appeal challenging the Income Tax Appellate Tribunal’s decision for the assessment year 2003-04. The case arose after the Assessing Officer (AO) accepted the assessee’s return of

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