TMI BlogRevision u/s 263 - Deduction u/s 80IB (10) - PCIT found a specific error in the assessment order - The...Revision u/s 263 - Deduction u/s 80IB (10) - PCIT found a specific error in the assessment order - The Assessing Officer is both an investigator and an adjudicator. If the Assessing Officer as an adjudicator decides a question or aspect and makes a wrong assessment which is unsustainable in law, it can be corrected by the Commissioner in exercise of revisionary power. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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