Where before completing assessment under section 143(3) an enquiry is conducted by Assessing Officer and he is satisfied with a reply given on a query raised, then Commissioner cannot intervene through revision for coming to a conclusion that assessment order passed by Assessing Officer was erroneous and prejudicial to interests of revenue for lack of or inadequate enquiry.
Refer:[2018] 89 taxmann.com 171 (Kolkata - Trib.)
Refer:[2018] 89 taxmann.com 171 (Kolkata - Trib.)
No comments:
Post a Comment