https://www.taxtmi.com/caselaws?id=375183 The Tribunal allowed the appeals of the assessee, rejecting the Pr.CIT's revision under section 263. It emphasized that the AO had properly examined and allowed the deduction u/s 80P, stating that any deviation from the AO's order would be a difference of opinion, not an error. The Tribunal concluded that the AO had conducted necessary inquiries and made informed decisions, finding no basis for invoking revision jurisdiction. Consequently, the Tribunal found no error in the assessment order that required modification. en-us Wed, 13 Feb 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375183 The Tribunal allowed the appeals of the assessee, rejecting the Pr.CIT's revision under section 263. It emphasized that the AO had properly examined and allowed the deduction u/s 80P, stating that any deviation from the AO's order would be a difference of opinion, not an error. The Tribunal concluded that the AO had conducted necessary inquiries and made informed decisions, finding no basis for invoking revision jurisdiction. Consequently, the Tribunal found no error in the assessment order that required modification. Case-Laws Income Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375183