https://www.taxtmi.com/highlights?id=56550 Revision u/s 263 - merely because the ld. PCIT does not agree with the order of the AO cannot make the order erroneous as long as the same was passed after all possible enquiries and due verification of facts on record. It is not a case of lack of enquiry or lack of investigation so as to invoke the provisions of section 263 of the IT Act, 1961. - AT en-us Tue, 02 Feb 2021 14:57:36 +0530 Tue, 02 Feb 2021 14:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56550 Revision u/s 263 - merely because the ld. PCIT does not agree with the order of the AO cannot make the order erroneous as long as the same was passed after all possible enquiries and due verification of facts on record. It is not a case of lack of enquiry or lack of investigation so as to invoke the provisions of section 263 of the IT Act, 1961. - AT Highlights Income Tax Tue, 02 Feb 2021 14:57:36 +0530 https://www.taxtmi.com/highlights?id=56550