https://www.taxtmi.com/highlights?id=45916 Revision u/s 263 - Ld. CIT without pointing out any infirmity in the reply /explanation of the assessee could not concluded that the assessment order passed by the AO was found to be ‘erroneous and prejudicial to the interest of revenue’ - explanation-2(a) to section 263 does not authorize or give unfettered powers to the Commissioner to revise each and every order en-us Wed, 17 Apr 2019 16:08:07 +0530 Wed, 17 Apr 2019 16:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45916 Revision u/s 263 - Ld. CIT without pointing out any infirmity in the reply /explanation of the assessee could not concluded that the assessment order passed by the AO was found to be ‘erroneous and prejudicial to the interest of revenue’ - explanation-2(a) to section 263 does not authorize or give unfettered powers to the Commissioner to revise each and every order Highlights Income Tax Wed, 17 Apr 2019 16:08:07 +0530 https://www.taxtmi.com/highlights?id=45916