https://www.taxtmi.com/highlights?id=67947 Revision u/s 263 by CIT - the assessee has written off an amount as advance written off towards cost of land and there is nothing available on record to show that the AO had made any enquiries in this regard which is required to be done - Revision proceedings sustained - AT en-us Sat, 28 Jan 2023 08:26:22 +0530 Sat, 28 Jan 2023 08:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67947 Revision u/s 263 by CIT - the assessee has written off an amount as advance written off towards cost of land and there is nothing available on record to show that the AO had made any enquiries in this regard which is required to be done - Revision proceedings sustained - AT Highlights Income Tax Sat, 28 Jan 2023 08:26:22 +0530 https://www.taxtmi.com/highlights?id=67947