No Revision U/s. 263 if issue been examined in detail by Assessing Officer

ITAT JODHPUR BENCH Pradeep Bandhu Versus Commissioner of Income-tax IT APPEAL NO. 235 (JODH.) OF 2012 [ASSESSMENT YEAR 2009-10] DECEMBER 13, 2012 ORDER Hari Om Maratha, Judicial Member – This appeal of the assessee for Assessment year 2009-10 is directed against the order of the ld. CIT, Ajmer dated 28/03/2012 passed u/s 263 of the Income Tax Act, 1961 (‘the Act for short”). 2. Briefly stated, the facts of the case are that the assessee-firm filed its return of income (ROI) on 29.09.2009 declaring total income at Rs. ‘NIL’. The books of accounts ...