https://www.taxtmi.com/caselaws?id=419732 The Tribunal held that the Second Ld. Pr. CIT's invocation of revisional jurisdiction under Section 263 of the Income Tax Act was null and void as the Second AO had complied with the directions given by the First Ld. Pr. CIT and conducted a proper enquiry. The Tribunal found that the Second Ld. Pr. CIT could not invoke revisional jurisdiction without demonstrating flaws in the AO's enquiry or the unsustainability of the AO's view in law. Consequently, the Tribunal quashed the impugned order of the Second Ld. Pr. CIT. en-us Fri, 11 Mar 2022 00:00:00 +0530 Sat, 19 Mar 2022 07:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419732 The Tribunal held that the Second Ld. Pr. CIT's invocation of revisional jurisdiction under Section 263 of the Income Tax Act was null and void as the Second AO had complied with the directions given by the First Ld. Pr. CIT and conducted a proper enquiry. The Tribunal found that the Second Ld. Pr. CIT could not invoke revisional jurisdiction without demonstrating flaws in the AO's enquiry or the unsustainability of the AO's view in law. Consequently, the Tribunal quashed the impugned order of the Second Ld. Pr. CIT. Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419732