https://www.taxtmi.com/caselaws?id=179527 The Tribunal allowed the appeal of the assessee, holding that the CIT's invocation of Section 263 was not justified as the AO had conducted an enquiry. The assessment order was found not to be erroneous or prejudicial to the interest of Revenue based on the facts and legal precedents presented. en-us Fri, 23 Sep 2011 00:00:00 +0530 Fri, 22 Sep 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179527 The Tribunal allowed the appeal of the assessee, holding that the CIT's invocation of Section 263 was not justified as the AO had conducted an enquiry. The assessment order was found not to be erroneous or prejudicial to the interest of Revenue based on the facts and legal precedents presented. Case-Laws Income Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179527