https://www.taxtmi.com/caselaws?id=234705 The tribunal held that the Assessing Officer (AO) had properly applied his mind and conducted necessary inquiries, finding no errors in the assessment order. The tribunal concluded that the Director of Income-tax (Exemptions) had no justification for invoking Section 263 of the Income-tax Act, 1961. Consequently, the tribunal quashed the order passed by the Director of Income-tax (Exemptions) under Section 263 and allowed the appellant's appeal. en-us Fri, 17 May 2013 00:00:00 +0530 Mon, 24 Jun 2013 18:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234705 The tribunal held that the Assessing Officer (AO) had properly applied his mind and conducted necessary inquiries, finding no errors in the assessment order. The tribunal concluded that the Director of Income-tax (Exemptions) had no justification for invoking Section 263 of the Income-tax Act, 1961. Consequently, the tribunal quashed the order passed by the Director of Income-tax (Exemptions) under Section 263 and allowed the appellant's appeal. Case-Laws Income Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234705