https://www.taxtmi.com/caselaws?id=421073 The Tribunal allowed the appeal, quashing the revision order under section 263 as time-barred and unwarranted. The reassessment order was deemed not erroneous or prejudicial, with proposed additions under section 115JB unjustified. The Tribunal cited relevant case law to support its decision, emphasizing that the revision order exceeded the limitation period and that similar additions had been deleted in previous assessment years. en-us Wed, 13 Apr 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421073 The Tribunal allowed the appeal, quashing the revision order under section 263 as time-barred and unwarranted. The reassessment order was deemed not erroneous or prejudicial, with proposed additions under section 115JB unjustified. The Tribunal cited relevant case law to support its decision, emphasizing that the revision order exceeded the limitation period and that similar additions had been deleted in previous assessment years. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421073