The Tribunal held that the Assessing Officer has passed the order after considering the evidences produced by the assessee. The assessment order is in accordance with law. Revision is held to be not valid.(AY. 2013-14)
Dnyaneshwar Pandit Mahajan v. PCIT (2022) 214 DTR 449 / 218 TTJ 521 (Pune)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Sale of plots-Capital gains-Business income-Order was passed considering the evidences produced in the course of assessment proceedings-Revision order was quashed [S. 28(i),45, 143(3)]