https://www.taxtmi.com/highlights?id=45476 Revision u/s 263 - sale of agriculture land or not - AO asked for the explanation but never made any enquiry or verification of assessee claim and allowed the relief - Explanation 2 to section 263 is clearly attracted i.e deemed to be erroneous and prejudicial to the interests of the Revenue en-us Fri, 29 Mar 2019 09:01:31 +0530 Fri, 29 Mar 2019 09:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45476 Revision u/s 263 - sale of agriculture land or not - AO asked for the explanation but never made any enquiry or verification of assessee claim and allowed the relief - Explanation 2 to section 263 is clearly attracted i.e deemed to be erroneous and prejudicial to the interests of the Revenue Highlights Income Tax Fri, 29 Mar 2019 09:01:31 +0530 https://www.taxtmi.com/highlights?id=45476