https://www.taxtmi.com/highlights?id=68814 Revision u/s 263 by CIT - The assessee in its support had complied the requirements as raised by both the revenue authorities. Though the assessment order does not patently indicate that the issue in question had been considered by the AO, the record showed that the AO had applied his mind - Thus investigation by the ld. AO cannot be called ‘lack of investigation’. - AT en-us Mon, 20 Mar 2023 08:33:34 +0530 Mon, 20 Mar 2023 08:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68814 Revision u/s 263 by CIT - The assessee in its support had complied the requirements as raised by both the revenue authorities. Though the assessment order does not patently indicate that the issue in question had been considered by the AO, the record showed that the AO had applied his mind - Thus investigation by the ld. AO cannot be called ‘lack of investigation’. - AT Highlights Income Tax Mon, 20 Mar 2023 08:33:34 +0530 https://www.taxtmi.com/highlights?id=68814