https://www.taxtmi.com/caselaws?id=214286 HC upheld the Appellate Tribunal's decision setting aside the CIT's revision under s.263, finding the revision was erroneous and prejudicial to revenue. The Tribunal correctly concluded the AO had conducted full inquiries and framed the assessment with access to all records, so the order could not be reopened under s.263 to pursue further inquiries. HC found no error in the Tribunal's view, held no question of law arose, and dismissed the tax appeal. en-us Wed, 01 Feb 2012 00:00:00 +0530 Mon, 18 Aug 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214286 HC upheld the Appellate Tribunal's decision setting aside the CIT's revision under s.263, finding the revision was erroneous and prejudicial to revenue. The Tribunal correctly concluded the AO had conducted full inquiries and framed the assessment with access to all records, so the order could not be reopened under s.263 to pursue further inquiries. HC found no error in the Tribunal's view, held no question of law arose, and dismissed the tax appeal. Case-Laws Income Tax Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214286