Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Years: 2014-15
Section 263 of the' Act' with effect from 01.06.2015. I hold that the impugned assessment order dated 18.10.2016 passed by the A.O. is erroneous in so far as it is prejudicial to the interests of revenue. Therefore, after giving the assessee an 'opportunity of being heard, that the impugned assessment order dated 18.10.2016 is quashed with the directions given