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Income Tax | Section 263 Cannot Trigger Roving Enquiry After AO’s Verification: ITAT Mumbai

14 Oct 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Mumbai quashed a Section 263 revision after finding that the AO had made enquiries and the PCIT failed to show an error prejudicial to Revenue. The post Section 263 Cannot Trigger Roving Enquiry After AO’s Verification: ITAT Mumbai appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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