https://www.taxtmi.com/caselaws?id=423300 The Tribunal quashed the revisionary order passed by the Ld. Pr. Commissioner of Income Tax -2 Kolkata under section 263. It held that the Ld. AO had already conducted proper examinations and verifications during the earlier assessment proceedings, rendering the second revision on the same issue unsustainable. The Tribunal found no valid grounds for the revision and allowed the assessee's appeal, concluding that the revisionary order lacked merit and was therefore quashed. en-us Wed, 10 Nov 2021 00:00:00 +0530 Fri, 03 Jun 2022 13:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423300 The Tribunal quashed the revisionary order passed by the Ld. Pr. Commissioner of Income Tax -2 Kolkata under section 263. It held that the Ld. AO had already conducted proper examinations and verifications during the earlier assessment proceedings, rendering the second revision on the same issue unsustainable. The Tribunal found no valid grounds for the revision and allowed the assessee's appeal, concluding that the revisionary order lacked merit and was therefore quashed. Case-Laws Income Tax Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423300