https://www.taxtmi.com/highlights?id=55293 Revision u/s 263 - When the assessment order passed by the Assessing Officer u/s. 143(3)/153A is not erroneous, the findings of the Ld.CIT(Central) in his order passed u/s. 263 has no relevance and such order of the Ld.CIT is not sustainable in law. - AT en-us Mon, 26 Oct 2020 13:23:19 +0530 Mon, 26 Oct 2020 13:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55293 Revision u/s 263 - When the assessment order passed by the Assessing Officer u/s. 143(3)/153A is not erroneous, the findings of the Ld.CIT(Central) in his order passed u/s. 263 has no relevance and such order of the Ld.CIT is not sustainable in law. - AT Highlights Income Tax Mon, 26 Oct 2020 13:23:19 +0530 https://www.taxtmi.com/highlights?id=55293