Section 263 Order Quashed for Wrongly Alleging Lack of Enquiry – What ITAT Clarified

Jitendrasinh Zala Vs PCIT (ITAT Rajkot)

PCIT’s 263 Revision Quashed – AO Had Made Due Enquiry; No “Lack of Enquiry” to Invoke 263 Jurisdiction

In this appeal the Assessee challenged the revisional order passed u/s 263 wherein Ld. PCIT held that the scrutiny assessment u/s 143(3) r.w.s.144B dated 06.09.2022 was erroneous & prejudicial to the interest of Revenue due to alleged failure of AO to examine four issues: (i) ₹

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