https://www.taxtmi.com/caselaws?id=429893 The Appellate Tribunal ITAT Jodhpur allowed the appeal filed by the assessee, challenging the revision order passed by Ld PCIT-1, Jodhpur for the assessment year 2017-18. The Tribunal held that the revision order was not legally sustainable as the AO had conducted proper enquiries, applied his mind, and taken a possible view on the issues raised. Emphasizing the importance of thorough examination of assessment records and proper application of law, the Tribunal quashed the revision order, highlighting the need for revision proceedings to be based on materials on record and not for fishing expeditions. en-us Fri, 04 Nov 2022 00:00:00 +0530 Mon, 07 Nov 2022 09:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429893 The Appellate Tribunal ITAT Jodhpur allowed the appeal filed by the assessee, challenging the revision order passed by Ld PCIT-1, Jodhpur for the assessment year 2017-18. The Tribunal held that the revision order was not legally sustainable as the AO had conducted proper enquiries, applied his mind, and taken a possible view on the issues raised. Emphasizing the importance of thorough examination of assessment records and proper application of law, the Tribunal quashed the revision order, highlighting the need for revision proceedings to be based on materials on record and not for fishing expeditions. Case-Laws Income Tax Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429893