https://www.taxtmi.com/caselaws?id=411815 The Tribunal set aside the Principal Commissioner of Income Tax's revision order under section 263, finding that the Assessing Officer had properly verified the assessee's deduction claim under section 80P(2)(d) during the original assessment. The Tribunal concluded that the revision order was not sustainable as the AO had fulfilled his duty to investigate the claim, ultimately ruling in favor of the assessee and allowing the appeal. en-us Tue, 31 Aug 2021 00:00:00 +0530 Fri, 03 Sep 2021 09:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411815 The Tribunal set aside the Principal Commissioner of Income Tax's revision order under section 263, finding that the Assessing Officer had properly verified the assessee's deduction claim under section 80P(2)(d) during the original assessment. The Tribunal concluded that the revision order was not sustainable as the AO had fulfilled his duty to investigate the claim, ultimately ruling in favor of the assessee and allowing the appeal. Case-Laws Income Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411815