https://www.taxtmi.com/caselaws?id=392785 The Tribunal quashed the revisional jurisdiction exercised by the Principal Commissioner of Income Tax-32, Mumbai, and allowed the appeal. The Tribunal emphasized that the revisional jurisdiction under Section 263 could not be upheld as the necessary conditions were not met, and the revisional authority did not conduct the required minimal inquiry. en-us Tue, 25 Feb 2020 00:00:00 +0530 Thu, 27 Feb 2020 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392785 The Tribunal quashed the revisional jurisdiction exercised by the Principal Commissioner of Income Tax-32, Mumbai, and allowed the appeal. The Tribunal emphasized that the revisional jurisdiction under Section 263 could not be upheld as the necessary conditions were not met, and the revisional authority did not conduct the required minimal inquiry. Case-Laws Income Tax Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392785