Dismissing the appeal of the Revenue the Court held that the Tribunal has examined the facts in great detail, and only thereafter, held in favour of the assessee. Therefore, there is no perversity in the impugned order and there exists no reason to admit this appeal as there is no substantial question of law involved. (AY.2017-18)
PCIT v. Dharam Singh (2025) 342 CTR 653 / 245 DTR 369 (All)(HC)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-The AO had made all inquiries and verifications as required under the law-Order of Tribunal quashing the revision order is affirmed-No substantial question of law.[S. 143(3), 260A]
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