https://www.taxtmi.com/highlights?id=54869 Revision u/s 263 - It is evident that A.O. made enquiries on the issue and assessee complied to the enquiries and filed all the required details. Thus, it is not a case where that A.O. made no enquiry or verification which should have been made. It is clear from reading of notice u/s 263 of the Act, that the proceedings u/s 263 has been started on the same issue which have already been considered and examined by the then A.O. - Revision order set aside - AT en-us Tue, 22 Sep 2020 09:37:16 +0530 Tue, 22 Sep 2020 09:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54869 Revision u/s 263 - It is evident that A.O. made enquiries on the issue and assessee complied to the enquiries and filed all the required details. Thus, it is not a case where that A.O. made no enquiry or verification which should have been made. It is clear from reading of notice u/s 263 of the Act, that the proceedings u/s 263 has been started on the same issue which have already been considered and examined by the then A.O. - Revision order set aside - AT Highlights Income Tax Tue, 22 Sep 2020 09:37:16 +0530 https://www.taxtmi.com/highlights?id=54869