https://www.taxtmi.com/caselaws?id=215411 The Tribunal quashed the Commissioner of Income Tax's order under Section 263, finding that the Assessing Officer's order was not erroneous and prejudicial to the Revenue. The CIT failed to provide specific instances where TDS with surcharge was required but not deducted by the assessee. As the AO had examined the issue and made a reasoned decision, the Tribunal allowed the assessee's appeal, resulting in the quashing of the CIT's order. en-us Fri, 22 Jun 2012 00:00:00 +0530 Mon, 21 Jan 2013 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215411 The Tribunal quashed the Commissioner of Income Tax's order under Section 263, finding that the Assessing Officer's order was not erroneous and prejudicial to the Revenue. The CIT failed to provide specific instances where TDS with surcharge was required but not deducted by the assessee. As the AO had examined the issue and made a reasoned decision, the Tribunal allowed the assessee's appeal, resulting in the quashing of the CIT's order. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215411