https://www.taxtmi.com/caselaws?id=286135 The Tribunal set aside the order u/s.263, restoring the original assessment order u/s.143(3) for the assessment year 2013-14. The Tribunal emphasized the consistency in previous approvals and court decisions, concluding that the Assessing Officer correctly examined the issues. The principle of consistency in income tax proceedings was highlighted, leading to a decision in favor of the assessee. en-us Fri, 17 May 2019 00:00:00 +0530 Thu, 13 Feb 2020 15:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286135 The Tribunal set aside the order u/s.263, restoring the original assessment order u/s.143(3) for the assessment year 2013-14. The Tribunal emphasized the consistency in previous approvals and court decisions, concluding that the Assessing Officer correctly examined the issues. The principle of consistency in income tax proceedings was highlighted, leading to a decision in favor of the assessee. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286135