https://www.taxtmi.com/caselaws?id=409441 The Tribunal quashed the CIT's order u/s 263, deeming it void and legally invalid due to the absence of Section 92BA(i). The appeal by the assessee was successful as the assessment order was not considered erroneous or prejudicial to revenue interests in light of the omitted provision. en-us Mon, 05 Jul 2021 00:00:00 +0530 Thu, 08 Jul 2021 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409441 The Tribunal quashed the CIT's order u/s 263, deeming it void and legally invalid due to the absence of Section 92BA(i). The appeal by the assessee was successful as the assessment order was not considered erroneous or prejudicial to revenue interests in light of the omitted provision. Case-Laws Income Tax Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409441