No Revision u/s 263 when AO has made Sufficient Enquiry: ITAT [Read Order]

AO - t Enquiry - ITAT - taxscan

The Kolkata Income Tax Appellate Tribunal has held that no revision u/s 263 when Assessing Officer has made sufficient enquiry. The appellant, Maithan Alloys Ltd. is engaged in the manufacture and exportof niche value-added manganese alloys. The assessee filed return of income of Rs. 24,47,62,760/- against which assessmentu/s 143(3) ofthe Act was framed and assessing…

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