https://www.taxtmi.com/caselaws?id=754041 ITAT Indore allowed the assessee's appeal and set aside the Pr. CIT's revision order u/s 263. The tribunal held that the AO had conducted proper inquiry into sub-contractor payment expenses and taken a reasonable view after considering supporting documents including work orders and TDS compliance. The Pr. CIT's findings were based on mere suspicion rather than establishing clear errors in law. Since the AO's order was neither contrary to facts nor impermissible under law, the revision u/s 263 was not justified. en-us Wed, 12 Jun 2024 00:00:00 +0530 Sat, 15 Jun 2024 08:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754041 ITAT Indore allowed the assessee's appeal and set aside the Pr. CIT's revision order u/s 263. The tribunal held that the AO had conducted proper inquiry into sub-contractor payment expenses and taken a reasonable view after considering supporting documents including work orders and TDS compliance. The Pr. CIT's findings were based on mere suspicion rather than establishing clear errors in law. Since the AO's order was neither contrary to facts nor impermissible under law, the revision u/s 263 was not justified. Case-Laws Income Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754041