https://www.taxtmi.com/highlights?id=74176 Revision u/s 263 - AO has totally overlooked that the assessee is not eligible for deduction u/s. 80IB(11) - The contention of the ld. A.R. that this is a mistake and it should have been rectified u/s. 154 will also not come in picture because the assessee has claimed deduction under the section which is not applicable to the assessee and has not pointed out this mistake at the assessment proceedings or after the assessment order passed. - AT en-us Mon, 15 Jan 2024 09:06:46 +0530 Mon, 15 Jan 2024 09:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74176 Revision u/s 263 - AO has totally overlooked that the assessee is not eligible for deduction u/s. 80IB(11) - The contention of the ld. A.R. that this is a mistake and it should have been rectified u/s. 154 will also not come in picture because the assessee has claimed deduction under the section which is not applicable to the assessee and has not pointed out this mistake at the assessment proceedings or after the assessment order passed. - AT Highlights Income Tax Mon, 15 Jan 2024 09:06:46 +0530 https://www.taxtmi.com/highlights?id=74176