https://www.taxtmi.com/caselaws?id=432659 The Tribunal set aside the Principal Commissioner of Income Tax's order under Section 263, finding that the Assessing Officer had thoroughly examined the claim under Section 54. The Tribunal concluded that the PCIT's lack of enquiry findings were unsupported by evidence, allowing the appeal and upholding the AO's assessment order. en-us Wed, 30 Nov 2022 00:00:00 +0530 Wed, 11 Jan 2023 08:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432659 The Tribunal set aside the Principal Commissioner of Income Tax's order under Section 263, finding that the Assessing Officer had thoroughly examined the claim under Section 54. The Tribunal concluded that the PCIT's lack of enquiry findings were unsupported by evidence, allowing the appeal and upholding the AO's assessment order. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432659