https://www.taxtmi.com/caselaws?id=464454 ITAT-Ahmedabad set aside the revision order under section 263 and allowed the appeal. The tribunal found no specific defect in the assessment identified by the PCIT nor any demonstration that the assessment prejudiced Revenue. The AO had considered the sale deed (with translation) and the assessee had explained the cash deposit as part of immovable property sale; therefore there was no lack of enquiry warranting revision. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 30 Oct 2025 20:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464454 ITAT-Ahmedabad set aside the revision order under section 263 and allowed the appeal. The tribunal found no specific defect in the assessment identified by the PCIT nor any demonstration that the assessment prejudiced Revenue. The AO had considered the sale deed (with translation) and the assessee had explained the cash deposit as part of immovable property sale; therefore there was no lack of enquiry warranting revision. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464454