33 results for “section 68”+ Section 50C(1)clear
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In the result, appeal filed by the assessee is partly allowed
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2013-14
68 - He thus passed a revisional order setting aside assessment - Tribunal noted that Assessing Officer had made detailed enquiries about aforesaid aspect and mere fact that he did not make any reference to said issue in assessment order, could not make said order erroneous and prejudicial to interest of revenues - Accordingly, Tribunal set aside revisional order - Whether finding recorded