CIT couldn’t set-aside order without establishing that it was erroneous as well as prejudicial to revenue’s interest

IT : Where Assessing officer after enquiring and recording a specific finding that assessee was in India only for 16 days and for rest of period he was in assignment to Switzerland and had received foreign assignment allowance, had taken a view to allow claim of assessee that this foreign assignment allowance is not taxable in India, it could not be said that assessment order was result of non-enquiry or non-application of mind or assumption of wrong facts. While passing assessment order,

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