https://www.taxtmi.com/highlights?id=72310 Revision u/s 263 - lack of verification and application of mind by AO - AO could not download the unit-wise balance sheets due to technical error - A mere observation that no proper details have been obtained, cannot be sufficient to come to a conclusion that the AO did not make proper and adequate inquiries which he ought to have made in the given facts and circumstances of this case. - Revision order quashed - AT en-us Sat, 30 Sep 2023 08:41:48 +0530 Sat, 30 Sep 2023 08:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72310 Revision u/s 263 - lack of verification and application of mind by AO - AO could not download the unit-wise balance sheets due to technical error - A mere observation that no proper details have been obtained, cannot be sufficient to come to a conclusion that the AO did not make proper and adequate inquiries which he ought to have made in the given facts and circumstances of this case. - Revision order quashed - AT Highlights Income Tax Sat, 30 Sep 2023 08:41:48 +0530 https://www.taxtmi.com/highlights?id=72310