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2013 (9) TMI 327 - AT - Income TaxRevision u/s 263 - Held that:- an order erroneous or prejudicial to revenue - Held that:- At the time of original assessment, the A.O. has made the necessary enquiries and called for the necessary explanation and material from the assessee - The ld. Authorised Representative has demonstrated as discussed in submission of the ld. Authorised Representative above that the A.O. has made the assessment after considering all relevant records and materials. - The CIT has wrongly invoked section 263 of the Act. Therefore, order of the CIT is quashed - Decided in favor of assessee.
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