VISHNU GOYAL,JODHPUR vs. PR. CIT, CENTRAL, JAIPUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

section as 143(3) r.w.s 153B(1)(a) of the Act). The Ld PCIT, upon examination of assessment records both the years, took the view that the assessing officer has not conducted proper enquiries/verification while passing the assessment orders. Accordingly, he initiated revision proceedings u/s 263 of the Act. 3. We shall first take up the revision order passed

VISHNU GOYAL,JODHPUR vs. PR. CIT, CENTRAL, JAIPUR

In the result, both the appeals filed by the assessee are allowed