https://www.taxtmi.com/caselaws?id=421390 The Tribunal found that the Principal Commissioner of Income Tax's revisionary order directing modification of the assessment order under section 143(3) was unsustainable in law. The Assessing Officer's assessment was deemed diligent and compliant with legal requirements, leading to the restoration of the original assessment. As a result, the appellant's appeal was allowed, with other grounds becoming irrelevant. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 23 Apr 2022 08:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421390 The Tribunal found that the Principal Commissioner of Income Tax's revisionary order directing modification of the assessment order under section 143(3) was unsustainable in law. The Assessing Officer's assessment was deemed diligent and compliant with legal requirements, leading to the restoration of the original assessment. As a result, the appellant's appeal was allowed, with other grounds becoming irrelevant. Case-Laws Income Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421390