Revision u/s 263 - there was no allegation by the Ld. revenue ...

Case Laws Income Tax

July 15, 2020

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.

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Revision u/s 263 - there was no allegation by the Ld. revenue ...

Case Laws Income Tax

July 15, 2020

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