https://www.taxtmi.com/highlights?id=54298 Revision u/s 263 - PCIT has used only probability and likelihood to find the error in the assessment order which is not permitted, he ought to find out specific error in the assessment order, and guide the assessing officer, since he has failed to do so in the assessee's case under consideration, therefore order passed by the assessing officer is neither erroneous nor prejudicial to the interest of the revenue - AT en-us Sat, 08 Aug 2020 11:03:57 +0530 Sat, 08 Aug 2020 11:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54298 Revision u/s 263 - PCIT has used only probability and likelihood to find the error in the assessment order which is not permitted, he ought to find out specific error in the assessment order, and guide the assessing officer, since he has failed to do so in the assessee's case under consideration, therefore order passed by the assessing officer is neither erroneous nor prejudicial to the interest of the revenue - AT Highlights Income Tax Sat, 08 Aug 2020 11:03:57 +0530 https://www.taxtmi.com/highlights?id=54298