https://www.taxtmi.com/caselaws?id=415141 The Tribunal quashed the revisionary order under Section 263 and reinstated the assessment order under Section 143(3). The appeal was allowed as the Tribunal found the Assessing Officer had conducted proper inquiries and the Principal Commissioner of Income Tax failed to provide specific findings or sufficient inquiry to justify the revision under Section 263. en-us Fri, 08 Oct 2021 00:00:00 +0530 Sat, 27 Nov 2021 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415141 The Tribunal quashed the revisionary order under Section 263 and reinstated the assessment order under Section 143(3). The appeal was allowed as the Tribunal found the Assessing Officer had conducted proper inquiries and the Principal Commissioner of Income Tax failed to provide specific findings or sufficient inquiry to justify the revision under Section 263. Case-Laws Income Tax Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415141