HC justified sec. 263 revision as AO failed to conduct enquiry though reply filed by assessee wasn't satisfactory

INCOME TAX: Where Assessing Officer issued detailed questionnaire, in reply to which records were filed, but Assessing Officer did not apply his mind nor did he conduct an enquiry while accepting claim of assessee although he recorded in note-sheet that reply filed by appellant was not satifactory and did not explain all facts, assessment order was to be revised

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