https://www.taxtmi.com/caselaws?id=378250 The appellant challenged the Commissioner of Income Tax's order under section 263 r.w.s. 143(3) for the assessment year 2012-13, alleging under-assessment of income under the head capital gain. Despite explanations provided, the Commissioner found the assessment erroneous and directed a fresh examination by the Assessing Officer. The Tribunal upheld the revision order, emphasizing the need for a re-examination without influence. The appeal was dismissed, affirming the revision decision on March 4, 2019. en-us Mon, 04 Mar 2019 00:00:00 +0530 Thu, 11 Apr 2019 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378250 The appellant challenged the Commissioner of Income Tax's order under section 263 r.w.s. 143(3) for the assessment year 2012-13, alleging under-assessment of income under the head capital gain. Despite explanations provided, the Commissioner found the assessment erroneous and directed a fresh examination by the Assessing Officer. The Tribunal upheld the revision order, emphasizing the need for a re-examination without influence. The appeal was dismissed, affirming the revision decision on March 4, 2019. Case-Laws Income Tax Mon, 04 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378250