Assessment Order not to be held erroneous simply on allegation of Inadequate Enquiry,  without establishing a total lack of Enquiry: ITAT quashes Revision Order [Read Order]

Assessment Order - allegation of Inadequate Enquiry - total lack of Enquiry - ITAT - Revision Order - taxscan

The Income Tax Appellate Tribunal (ITAT ) Jaipu bench held that assessment order could not be held to be  erroneous simply an allegation of inadequate enquiry,unless there is an established case of total lack of enquiry. Therefore, the bench quashed the revision order. Assessee, Gayatri Devi filed her return of income by declaring total income…

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