Shanti Prime Publication Pvt. Ltd.
Sec. 263 of Income Tax Act, 1961— Revision —Assessment order is erroneous and prejudicial to the interest of the revenue as it is vivid clear that AO has not made any enquiry on the issue of payment of interest by the assessee during the relevant financial period since tax has not been deducted by the assessee and the AO has not disallowed the same - CHANDI FILLING STATION V/s ITO - [2020] 28 ITCD Online 038 (ITAT-CUTTACK)