https://www.taxtmi.com/highlights?id=67880 Revision u/s 263 - Deduction u/s 80IB (10) - PCIT found a specific error in the assessment order - The Assessing Officer is both an investigator and an adjudicator. If the Assessing Officer as an adjudicator decides a question or aspect and makes a wrong assessment which is unsustainable in law, it can be corrected by the Commissioner in exercise of revisionary power. - AT en-us Tue, 24 Jan 2023 10:12:31 +0530 Tue, 24 Jan 2023 10:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67880 Revision u/s 263 - Deduction u/s 80IB (10) - PCIT found a specific error in the assessment order - The Assessing Officer is both an investigator and an adjudicator. If the Assessing Officer as an adjudicator decides a question or aspect and makes a wrong assessment which is unsustainable in law, it can be corrected by the Commissioner in exercise of revisionary power. - AT Highlights Income Tax Tue, 24 Jan 2023 10:12:31 +0530 https://www.taxtmi.com/highlights?id=67880