https://www.taxtmi.com/highlights?id=57824 Revision u/s 263 - addition u/s. 68 - This is not a case of non-enquiry or non-application of mind. The Assessing Officer has examined all the evidences and taken a possible view. Just because the total income determined by the Assessing Officer in the second round of assessment proceedings, is less than the income determined in the first assessment proceedings, the order does not become erroneous. - AT en-us Mon, 03 May 2021 11:14:44 +0530 Mon, 03 May 2021 11:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57824 Revision u/s 263 - addition u/s. 68 - This is not a case of non-enquiry or non-application of mind. The Assessing Officer has examined all the evidences and taken a possible view. Just because the total income determined by the Assessing Officer in the second round of assessment proceedings, is less than the income determined in the first assessment proceedings, the order does not become erroneous. - AT Highlights Income Tax Mon, 03 May 2021 11:14:44 +0530 https://www.taxtmi.com/highlights?id=57824