Taxpayer's 'Nil' Income Return Revised u/s 263 for Omitting Pension Earnings; Order Deemed Erroneous and Prejudicial.

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....Revision u/s 263 - erroneous and prejudicial to revenue order - assessee himself admitted of having earned pension income. That being so, how and under what circumstances, assessee filed his return of income showing ‘nil’ income and the AO also overlooked to consider pension income is not understood - revision uphold - AT....