Revision u/s 263 Initiated Due to Erroneous Assessment and Lack of Exempt Income Details, Disallowance u/s 14A.

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....Revision u/s 263 - Disallowance u/s 14A r.w.r. 8D - There is no reference in the assessment order that these investments did not earn any exempt income nor assessee has filed details before the assessing officer. Therefore, assessment order passed by the assessing officer is erroneous and prejudicial to the interest of Revenue. - AT....