https://www.taxtmi.com/highlights?id=66721 Revision u/s 263 by CIT - we could not made out any evidence of the assessee having explained the issue of 'prior period expenses' before the AO. Therefore, assessment order passed by the AO on the issue of 'prior period expenses' is definitely erroneous and prejudicial to the interest of the Revenue - Revision order sustained - AT en-us Wed, 23 Nov 2022 17:09:43 +0530 Wed, 23 Nov 2022 17:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66721 Revision u/s 263 by CIT - we could not made out any evidence of the assessee having explained the issue of 'prior period expenses' before the AO. Therefore, assessment order passed by the AO on the issue of 'prior period expenses' is definitely erroneous and prejudicial to the interest of the Revenue - Revision order sustained - AT Highlights Income Tax Wed, 23 Nov 2022 17:09:43 +0530 https://www.taxtmi.com/highlights?id=66721