Tribunal held that during scrutiny assessment assessee filed reply to all queries raised by Assessing Officer and produced all relevant evidences and after considering those materials and explanation. Revision was held to be not valid. (AY. 2014-15)
Nilkanth Stone Industries v. PCIT (2021) 189 ITD 718 (Surat) (Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Loans and advances-Order was passed due verification-Revision was held to be not valid. [S. 69A]