https://www.taxtmi.com/highlights?id=65182 Revision u/s 263 - violation of the provisions of Section 13(1) (c) - The least that the AO was called upon to do was to require the assessee to make good his claim that the amount was sourced from Kulwant Kaur Kukreja Educational Society. The violation of Section 13(1) (c) of the Income Tax Act also required examination after examination of the first aspect as aforesaid. - PCIT directed to administratively examine whether any action is called for against the AO in the light of the manner in which he has conducted himself while dealing with the proceedings after issuance of the notices under Section 143(2) and Section 142(1) of the Income Tax Act. - HC en-us Sat, 20 Aug 2022 10:25:04 +0530 Sat, 20 Aug 2022 10:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65182 Revision u/s 263 - violation of the provisions of Section 13(1) (c) - The least that the AO was called upon to do was to require the assessee to make good his claim that the amount was sourced from Kulwant Kaur Kukreja Educational Society. The violation of Section 13(1) (c) of the Income Tax Act also required examination after examination of the first aspect as aforesaid. - PCIT directed to administratively examine whether any action is called for against the AO in the light of the manner in which he has conducted himself while dealing with the proceedings after issuance of the notices under Section 143(2) and Section 142(1) of the Income Tax Act. - HC Highlights Income Tax Sat, 20 Aug 2022 10:25:04 +0530 https://www.taxtmi.com/highlights?id=65182