https://www.taxtmi.com/caselaws?id=458947 ITAT Amritsar allowed the appeal and quashed the revision order u/s 263 against a deceased assessee. The PCIT had treated the assessment order as erroneous for incomplete verification of agricultural income. However, the Tribunal found that the AO had received all relevant documents during assessment proceedings and verification was adequate within the limited scrutiny framework. The PCIT failed to bring material evidence showing the assessment view was contrary to law. Additionally, the PCIT erroneously mentioned the deceased's PAN in the revisional order instead of the legal heir's, rendering the order void. The assessment order was held not erroneous. en-us Thu, 03 Aug 2023 00:00:00 +0530 Fri, 22 Nov 2024 19:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458947 ITAT Amritsar allowed the appeal and quashed the revision order u/s 263 against a deceased assessee. The PCIT had treated the assessment order as erroneous for incomplete verification of agricultural income. However, the Tribunal found that the AO had received all relevant documents during assessment proceedings and verification was adequate within the limited scrutiny framework. The PCIT failed to bring material evidence showing the assessment view was contrary to law. Additionally, the PCIT erroneously mentioned the deceased's PAN in the revisional order instead of the legal heir's, rendering the order void. The assessment order was held not erroneous. Case-Laws Income Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458947