Revision u/s 263 - erroneous and prejudicial to revenue order - ...
Taxpayer's 'Nil' Income Return Revised u/s 263 for Omitting Pension Earnings; Order Deemed Erroneous and Prejudicial.
October 3, 2015
Case Laws Income Tax AT
Revision u/s 263 - erroneous and prejudicial to revenue order - assessee himself admitted of having earned pension income. That being so, how and under what circumstances, assessee filed his return of income showing ‘nil’ income and the AO also overlooked to consider pension income is not understood - revision uphold - AT
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