https://www.taxtmi.com/highlights?id=68789 Revision u/s 263 - income surrendered during the survey - Levy of tax u/s 115BBE a higher rate of tax - the impugned order at best can be said to attempting to make out a case of a debatable view, however, even then the order cannot be upheld. Revenue has failed to point out the error in the order accepting the surrendered income under the stated heads and hence, no prejudice can be said to be caused in the absence of any error in the order pointed out.- AT en-us Sat, 18 Mar 2023 11:30:49 +0530 Sat, 18 Mar 2023 11:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68789 Revision u/s 263 - income surrendered during the survey - Levy of tax u/s 115BBE a higher rate of tax - the impugned order at best can be said to attempting to make out a case of a debatable view, however, even then the order cannot be upheld. Revenue has failed to point out the error in the order accepting the surrendered income under the stated heads and hence, no prejudice can be said to be caused in the absence of any error in the order pointed out.- AT Highlights Income Tax Sat, 18 Mar 2023 11:30:49 +0530 https://www.taxtmi.com/highlights?id=68789