2023 (5) TMI 879 - AT - Income Tax

Revision u/s 263 - addition on account of income from undisclosed sources - CIT noticed that the AO had completed the assessment without examining the case properly - HELD THAT:- Looking to the facts CIT has categorically pointed out errors in the assessment order and the finding of Pr. CIT is not rebutted by the assessee by placing any contrary evidence, therefore, in the absence of material rebutting the finding of the Pr. CIT, no reason to interfere in the finding of CIT. Order pass u/s 263 stands accordingly affirmed. Decided against assessee.