https://www.taxtmi.com/caselaws?id=179580 The Tribunal upheld the Commissioner of Income Tax's revision order under Section 263, finding that the Assessing Officer had not properly examined the seized computer backup data, leading to an erroneous assessment. The Tribunal dismissed the appeals against the revision orders but allowed the appeal against the consequential order for statistical purposes, directing the Assessing Officer to reassess the matter after thorough examination and verification. en-us Wed, 12 Sep 2012 00:00:00 +0530 Fri, 16 Feb 2018 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179580 The Tribunal upheld the Commissioner of Income Tax's revision order under Section 263, finding that the Assessing Officer had not properly examined the seized computer backup data, leading to an erroneous assessment. The Tribunal dismissed the appeals against the revision orders but allowed the appeal against the consequential order for statistical purposes, directing the Assessing Officer to reassess the matter after thorough examination and verification. Case-Laws Income Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179580