https://www.taxtmi.com/caselaws?id=365238 The tribunal set aside the Pr.CIT's order under section 263, restoring the AO's assessment order for the assessees for the assessment years 2010-11 and 2011-12. The tribunal concluded that the Pr.CIT's concerns were speculative or based on differences of opinion, while the AO had adequately examined the relevant issues during the assessment, leading to the admission of the appeals despite the delay in filing. en-us Fri, 10 Aug 2018 00:00:00 +0530 Sun, 12 Aug 2018 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365238 The tribunal set aside the Pr.CIT's order under section 263, restoring the AO's assessment order for the assessees for the assessment years 2010-11 and 2011-12. The tribunal concluded that the Pr.CIT's concerns were speculative or based on differences of opinion, while the AO had adequately examined the relevant issues during the assessment, leading to the admission of the appeals despite the delay in filing. Case-Laws Income Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365238