https://www.taxtmi.com/caselaws?id=192621 The tribunal held that the CIT's order under section 263 was unjustified as the Assessing Officer's decision regarding the contribution to the Settlement Guarantee Fund was not erroneous or prejudicial to revenue. The appeal of the assessee was allowed, and the original order of the AO under section 143(3) was restored, setting aside the CIT's order. en-us Wed, 24 Feb 2016 00:00:00 +0530 Thu, 08 Jun 2017 05:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192621 The tribunal held that the CIT's order under section 263 was unjustified as the Assessing Officer's decision regarding the contribution to the Settlement Guarantee Fund was not erroneous or prejudicial to revenue. The appeal of the assessee was allowed, and the original order of the AO under section 143(3) was restored, setting aside the CIT's order. Case-Laws Income Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192621