https://www.taxtmi.com/caselaws?id=71432 The Tribunal held that the original assessments were not erroneous and prejudicial to the interest of revenue as the spouse of the assessee possessed the necessary technical or professional qualifications. Therefore, the CIT was not justified in invoking Section 263 of the Income-tax Act to revise the assessments. The Tribunal set aside the CIT's revisional orders and restored the original assessments made by the assessing officer, ultimately allowing the appeals. en-us Mon, 22 Apr 1991 00:00:00 +0530 Sat, 23 Apr 2011 13:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71432 The Tribunal held that the original assessments were not erroneous and prejudicial to the interest of revenue as the spouse of the assessee possessed the necessary technical or professional qualifications. Therefore, the CIT was not justified in invoking Section 263 of the Income-tax Act to revise the assessments. The Tribunal set aside the CIT's revisional orders and restored the original assessments made by the assessing officer, ultimately allowing the appeals. Case-Laws Income Tax Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71432