https://www.taxtmi.com/caselaws?id=294646 The Tribunal allowed the appeal, canceling the Commissioner of Income Tax's order under Section 263. It held that the original assessment order was not erroneous despite the absence of specific mention of the deduction under Section 35D. Additionally, procedural flaws were found in the CIT's initiation of revision proceedings based on the AO's proposal rather than independent examination of records. As a result, the Tribunal reinstated the original assessment order dated 31.10.2009. en-us Fri, 05 Dec 2014 00:00:00 +0530 Mon, 26 Apr 2021 10:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294646 The Tribunal allowed the appeal, canceling the Commissioner of Income Tax's order under Section 263. It held that the original assessment order was not erroneous despite the absence of specific mention of the deduction under Section 35D. Additionally, procedural flaws were found in the CIT's initiation of revision proceedings based on the AO's proposal rather than independent examination of records. As a result, the Tribunal reinstated the original assessment order dated 31.10.2009. Case-Laws Income Tax Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294646