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2013 (3) TMI 12 - HC - Income TaxJurisdiction u/s 263 used by CIT(A) - true income of paddy husk was not disclosed and the AO has not examined the issue - ITAT set aside the order of CIT(A) - Held that:- No substantial question of law is involved in the appeal as Sri Chopra, learned counsel for the department could not point out as to how the finding recorded by the Tribunal is in any manner perverse or against the law. The Assessing Officer had conducted the proper inquiry and preferred to accept the explanation that paddy husk was utilized in the boiler, the Tribunal has committed no error in setting aside the order passed by the Commissioner of Income Tax.
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