https://www.taxtmi.com/caselaws?id=464432 ITAT held that the assessment was vitiated by complete absence of inquiry and non-application of mind by the AO; directions by the Pr. CIT under s.263 were clear and warranted revision. The Tribunal found no infirmity in the impugned revision order, rejected the contention that subsequent adoption of the Pr. CIT's observations could cure the defect, and dismissed the assessee's appeal, noting its decision does not express any view on the merits but rests solely on procedural failure by the assessing authority. en-us Fri, 09 Feb 2024 00:00:00 +0530 Wed, 29 Oct 2025 19:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464432 ITAT held that the assessment was vitiated by complete absence of inquiry and non-application of mind by the AO; directions by the Pr. CIT under s.263 were clear and warranted revision. The Tribunal found no infirmity in the impugned revision order, rejected the contention that subsequent adoption of the Pr. CIT's observations could cure the defect, and dismissed the assessee's appeal, noting its decision does not express any view on the merits but rests solely on procedural failure by the assessing authority. Case-Laws Income Tax Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464432