Order passed after due application of mind not treatable as erroneous & prejudicial to interest of revenue

Rajendrakumar Kantilal Patel Vs PCIT (ITAT Surat)

ITAT Surat held that issues raised by PCIT in his order u/s 263 are already examined by AO and AO passed the assessment order after calling for all the details and considering the reply/ documents. Accordingly, assessment order passed after due application of mind cannot be termed as erroneous and prejudicial to the interest of the revenue.

Facts- The present appeal is preferred by the appellant against the order passed by

Please become a Premium member. If you are already a Premium member, login here to access the full content.