https://www.taxtmi.com/caselaws?id=775308 The ITAT upheld the revision order passed by the PCIT under section 263, which set aside the original assessment for fresh framing. The PCIT found that the AO failed to conduct necessary inquiries regarding the reasons for case selection and did not investigate key aspects related to the assessee's business scale and nature. The tribunal found no grounds to interfere with the PCIT's order and dismissed the assessee's appeal. en-us Fri, 18 Jul 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775308 The ITAT upheld the revision order passed by the PCIT under section 263, which set aside the original assessment for fresh framing. The PCIT found that the AO failed to conduct necessary inquiries regarding the reasons for case selection and did not investigate key aspects related to the assessee's business scale and nature. The tribunal found no grounds to interfere with the PCIT's order and dismissed the assessee's appeal. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775308