Inadequate enquiry u/S 263 of Income Tax Act is not sustainable: Delhi HC dismisses appeal [Read Order]

The Delhi High Court dismissed an appeal, asserting that an insufficient inquiry under Section 263 of the Income Tax Act 1961 was not sustainable.
By Aiswarya Krishnadas - On January 20, 2024 10:33 am - 2 mins read
delhi high court - delhi hc - Delhi HC ruling on inadequate enquiry - Income Tax Act - income tax - Sustainable appeal dismissal by Delhi HC - taxscan

The Delhi High Court dismissed an appeal, asserting that an insufficient inquiry under Section 263 of the Income Tax Act 1961 was not sustainable. The Principal Commissioner of Income Tax ( PCIT ) took a significant step by nullifying the existing Assessment Order. This decision was made under the provisions of Section 263 of the…

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