ITAT Rules Mere inadequacy of Inquiry is not a Ground to Invoke Section 263 :
The ITAT Delhi has held that once the AO has made an inquiry the PCIT cannot invoke Section 263 merely because he considers that more detailed inquiries should have been undertaken.
ITAT Quashed the Revision Order Passed Under Section 263.
Saima
Jul 14, 2026Premium
ITAT Rules Mere inadequacy of Inquiry is not a Ground to Invoke Section 263
The ITAT Delhi has held that once the AO has made an inquiry the PCIT cannot invoke Section 263 merely because he considers that more detailed inquiries should have been undertaken.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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