https://www.taxtmi.com/caselaws?id=464100 The Tribunal held that revisional jurisdiction under section 263 could not be invoked where the Assessing Officer had already examined the section 10A claim in the original assessment and the assessee had furnished the relevant material. It treated the revisional authority's action as a second view on an issue already considered, so the statutory preconditions for revision were not satisfied. The challenge to that order was found not to raise any substantial question of law, and the revisional order remained set aside. en-us Tue, 27 Feb 2024 00:00:00 +0530 Sat, 04 Oct 2025 18:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464100 The Tribunal held that revisional jurisdiction under section 263 could not be invoked where the Assessing Officer had already examined the section 10A claim in the original assessment and the assessee had furnished the relevant material. It treated the revisional authority's action as a second view on an issue already considered, so the statutory preconditions for revision were not satisfied. The challenge to that order was found not to raise any substantial question of law, and the revisional order remained set aside. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464100