https://www.taxtmi.com/caselaws?id=775702 Revisional directions under section 263 were rendered infructuous after the Order Giving Effect accepted the return of income and made no addition. Because the Assessing Officer verified the issues raised by the Principal Commissioner without making any adverse adjustment, the controversy no longer survived for adjudication. The assessee's grounds were accordingly allowed. en-us Wed, 04 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775702 Revisional directions under section 263 were rendered infructuous after the Order Giving Effect accepted the return of income and made no addition. Because the Assessing Officer verified the issues raised by the Principal Commissioner without making any adverse adjustment, the controversy no longer survived for adjudication. The assessee's grounds were accordingly allowed. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775702