https://www.taxtmi.com/highlights?id=66842 Revision u/s 263 - exemption u/s 10(1) - agricultural income - no details are filed by the assessee and the Ld.AO has not verified the exemption claimed by the assessee under section 10(1) of the Act. Thus, in our view, the original assessment is completed without proper enquiries - revision proceedings sustained - AT en-us Wed, 30 Nov 2022 07:28:55 +0530 Wed, 30 Nov 2022 07:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66842 Revision u/s 263 - exemption u/s 10(1) - agricultural income - no details are filed by the assessee and the Ld.AO has not verified the exemption claimed by the assessee under section 10(1) of the Act. Thus, in our view, the original assessment is completed without proper enquiries - revision proceedings sustained - AT Highlights Income Tax Wed, 30 Nov 2022 07:28:55 +0530 https://www.taxtmi.com/highlights?id=66842