S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cash credits-Share capital-Unsecured loans-Record-Principal Commissioner had to examine all records pertaining to assessment year at time of examination by him, which included, post-search assessment proceedings and thereafter only if he found that order passed by Assessing Officer on any issue was erroneous insofar as it was prejudicial to interest of revenue-Order of Tribunal quashing the revision order is affirmed.[S. 68, 153A]
PCIT v. Techno Tracom (P.) Ltd. (2023) 293 Taxman 392/334 CTR 820/ 226 CTR 185/(2024) 461 ITR 47 (Cal.)(HC)