https://www.taxtmi.com/caselaws?id=218563 The appeal arose from an order under section 263 of the Income Tax Act, challenging the cancellation of an assessment completed by the Assessing Officer. The Commissioner found discrepancies in the assessment process but the Tribunal held that the Commissioner's intervention was unwarranted. The Tribunal allowed the appeal, setting aside the Commissioner's order, emphasizing that a mere difference in opinion does not justify revising the Assessing Officer's decision. en-us Mon, 30 Jul 2012 00:00:00 +0530 Thu, 07 Apr 2016 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218563 The appeal arose from an order under section 263 of the Income Tax Act, challenging the cancellation of an assessment completed by the Assessing Officer. The Commissioner found discrepancies in the assessment process but the Tribunal held that the Commissioner's intervention was unwarranted. The Tribunal allowed the appeal, setting aside the Commissioner's order, emphasizing that a mere difference in opinion does not justify revising the Assessing Officer's decision. Case-Laws Income Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218563