TMI BlogRevision u/s 263 - Deduction u/s 80I - what the learned tribunal ought to have noted is that whether the...Revision u/s 263 - Deduction u/s 80I - what the learned tribunal ought to have noted is that whether the assessing officer/PCIT can revisit the claim which was accepted for the assessment year 2012-2013 while completing the assessment for the year 2013-2014 being the second year of substantial expansion. This aspect of the matter has not been dealt with by the tribunal. - In the absence of such consideration, revision order passed u/s 263 set aside - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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