https://www.taxtmi.com/caselaws?id=436065 The Tribunal set aside the order passed by the PCIT under section 263 of the Act, finding that the Assessing Officer had conducted a limited scrutiny assessment and raised specific queries regarding the deduction claimed under section 57. The Tribunal concluded that there was no lack of enquiry or prejudice to the Department, leading to the decision in favor of the appellant. en-us Wed, 22 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 08:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436065 The Tribunal set aside the order passed by the PCIT under section 263 of the Act, finding that the Assessing Officer had conducted a limited scrutiny assessment and raised specific queries regarding the deduction claimed under section 57. The Tribunal concluded that there was no lack of enquiry or prejudice to the Department, leading to the decision in favor of the appellant. Case-Laws Income Tax Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436065