Power of Revision by CIT(A) can’t be invoked if order passed by AO is not erroneous & prejudicial to interests of the revenue: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Indore Bench held that the power of revision by CIT(A) can not be invoked if order passed by AO is not erroneous & prejudicial to interests of the revenue. The assessment was completed by the assessing officer under section 143(3) of the Income Tax Act 1961, assessing the income […]

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