https://www.taxtmi.com/caselaws?id=421968 The Tribunal set aside the Pr. CIT's revision order under section 263, restoring the AO's original assessment. It found the AO had thoroughly examined the issues, precluding the Pr. CIT from substituting his view. The appeal was allowed in favor of the assessee, with the general ground dismissed. The Tribunal's decision was pronounced on April 29, 2022. en-us Fri, 29 Apr 2022 00:00:00 +0530 Thu, 05 May 2022 08:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421968 The Tribunal set aside the Pr. CIT's revision order under section 263, restoring the AO's original assessment. It found the AO had thoroughly examined the issues, precluding the Pr. CIT from substituting his view. The appeal was allowed in favor of the assessee, with the general ground dismissed. The Tribunal's decision was pronounced on April 29, 2022. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421968