https://www.taxtmi.com/highlights?id=68957 Revision u/s 263 - AO has discharged his dual role as an investigator as well as adjudicator. As noted he has examined the relevant facts of unsold flats as well as decision not to determine ALV is in line with the CBDT Circular dated 15.02.2018 and therefore his decision cannot be held to be erroneous as well as prejudicial to the revenue. - AT en-us Tue, 28 Mar 2023 14:05:39 +0530 Tue, 28 Mar 2023 14:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68957 Revision u/s 263 - AO has discharged his dual role as an investigator as well as adjudicator. As noted he has examined the relevant facts of unsold flats as well as decision not to determine ALV is in line with the CBDT Circular dated 15.02.2018 and therefore his decision cannot be held to be erroneous as well as prejudicial to the revenue. - AT Highlights Income Tax Tue, 28 Mar 2023 14:05:39 +0530 https://www.taxtmi.com/highlights?id=68957