https://www.taxtmi.com/highlights?id=61084 Revision u/s 263 by CIT - The order u/s 263 of the IT Act, is valid even if one of the several items dealt with therein is found prejudicial to the interest of revenue. Further, it is also important to mention here that the provisions of Section 263 can be invoked even where full facts are disclosed but the AO has not examined these details as per correct provisions of law. - AT en-us Thu, 23 Dec 2021 12:10:50 +0530 Thu, 23 Dec 2021 12:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61084 Revision u/s 263 by CIT - The order u/s 263 of the IT Act, is valid even if one of the several items dealt with therein is found prejudicial to the interest of revenue. Further, it is also important to mention here that the provisions of Section 263 can be invoked even where full facts are disclosed but the AO has not examined these details as per correct provisions of law. - AT Highlights Income Tax Thu, 23 Dec 2021 12:10:50 +0530 https://www.taxtmi.com/highlights?id=61084