Dismissing the appeal, that the Commissioner and the Tribunal had recorded a finding that the Assessing Officer had not applied his mind or conducted an enquiry into the matter rendering his order erroneous and prejudicial to the interests of the Revenue. No question of law arose. (AY. 2010-11)
Nagal Garment Industries Pvt. Ltd. v. CIT (2019) 415 ITR 134 (MP) (HC) Editorial : SLP is granted to the assessee Nagal Garment Industries Pvt. Ltd. v. CIT (2019) 414 ITR 11 (St)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Lack of application of mind to return and documents filed by assessee and failure to conduct enquiry-Revision is held to be valid.