https://www.taxtmi.com/caselaws?id=372933 The Tribunal quashed the revision order passed under section 263, ruling that the primary conditions for invoking section 263 were not met. The assessment order passed by the AO in accordance with the DRP's directions was deemed not erroneous or prejudicial to Revenue. The Tribunal reinstated the AO's assessment order and upheld the assessee's appeal. en-us Wed, 19 Dec 2018 00:00:00 +0530 Mon, 31 Dec 2018 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372933 The Tribunal quashed the revision order passed under section 263, ruling that the primary conditions for invoking section 263 were not met. The assessment order passed by the AO in accordance with the DRP's directions was deemed not erroneous or prejudicial to Revenue. The Tribunal reinstated the AO's assessment order and upheld the assessee's appeal. Case-Laws Income Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372933