https://www.taxtmi.com/caselaws?id=772860 ITAT Ahmedabad set aside PCIT's revision order u/s 263 regarding windmill deduction u/s 80IA. The tribunal found that AO had properly inquired into the deduction claim during assessment proceedings, with assessee providing detailed submissions. PCIT's 263 order was deemed invalid as it failed to consider assessee's factual and legal contentions submitted during revision proceedings, violating principles of natural justice. The tribunal held that since the deduction aspect was duly examined during original assessment and PCIT ignored assessee's submissions while passing the revision order, the 263 order was unsustainable. Assessee's appeal was allowed. en-us Tue, 10 Jun 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772860 ITAT Ahmedabad set aside PCIT's revision order u/s 263 regarding windmill deduction u/s 80IA. The tribunal found that AO had properly inquired into the deduction claim during assessment proceedings, with assessee providing detailed submissions. PCIT's 263 order was deemed invalid as it failed to consider assessee's factual and legal contentions submitted during revision proceedings, violating principles of natural justice. The tribunal held that since the deduction aspect was duly examined during original assessment and PCIT ignored assessee's submissions while passing the revision order, the 263 order was unsustainable. Assessee's appeal was allowed. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772860