The Hon’ble Tribunal held that Assessing Officer took a possible view after conducting proper enquiries, in line with order of the Tribunal. Thus, the revision was quashed. (AY. 2016-17)
Prerak Goel v. P CIT (2023) 101 ITR 30 (SN.)(Mum) (Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Possible view taken by Assessing Officer after pursuing all the evidences-In line with view taken by Tribunal-Revision not warranted. [S. 54]