No revision u/s 263, if AO acted properly and was satisfied with docs

No revision to disallow depreciation if AO had allowed it after being satisfied with explanation of assessee — IT: Where Assessing Officer allowed depreciation on forging press after being satisfied with explanation of assessee which was supported by documents, Commissioner was not justified in invoking jurisdiction under section 263 : [2015] 58 taxmann.com 65 (Chandigarh – Trib.)

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