Held that the Assessing Officer has passed the order after due verification and valuation variation was with in tolerance limit of 15 per Cent-Revision order was quashed. (AY. 2012-13)
Ashokkumar Govindbhai v. ITO (2021) 90 ITR 262 (Ahd.)(Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Interest on borrowed capital-Order was passed after due verification-Sale of land-Variation with in tolerance limit of 15 per Cent-Revision order was quashed. [S. 36(1(iii), 50(C), 143(3)]