https://www.taxtmi.com/highlights?id=69119 Revision u/s 263 by CIT - selecting a return under CASS - expressions 'erroneous', 'erroneous assessment' and 'erroneous judgment' - Error', here, should be an error in approach, error in computation, error in applying the relevant law or facts, or error in selecting a principle which would not govern the fact situation; arbitrary exercise of quasi-judicial power certainly would fall within the scope of section 263. - HC en-us Fri, 07 Apr 2023 16:27:15 +0530 Fri, 07 Apr 2023 16:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69119 Revision u/s 263 by CIT - selecting a return under CASS - expressions 'erroneous', 'erroneous assessment' and 'erroneous judgment' - Error', here, should be an error in approach, error in computation, error in applying the relevant law or facts, or error in selecting a principle which would not govern the fact situation; arbitrary exercise of quasi-judicial power certainly would fall within the scope of section 263. - HC Highlights Income Tax Fri, 07 Apr 2023 16:27:15 +0530 https://www.taxtmi.com/highlights?id=69119