TMI BlogRevision u/s 263 - there was no allegation by the Ld. revenue authorities that the evidences produced...Revision u/s 263 - there was no allegation by the Ld. revenue authorities that the evidences produced were fictitious or invented, thus accepted the authenticity of the same. Such an order cannot be called erroneous and prejudicial to interests of revenue only because the A.O. made the assessment without discussing such details therein. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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