Revision u/s 263 by CIT - we could not made out any evidence of the assessee having explained the issue...

Revision u/s 263 by CIT - we could not made out any evidence of the assessee having explained the issue of 'prior period expenses' before the AO. Therefore, assessment order passed by the AO on the issue of 'prior period expenses' is definitely erroneous and prejudicial to the interest of the Revenue - Revision order sustained - AT .....

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