Section 263 of Income Tax Act, 1961—Revision of assessment— The only effective ground in this appeal is against revising the assessment order by invoking provisions of section 263 of the act.

Held that— The assessee has not filed any evidence supporting this claim before us. In the absence of the requisite evidence in support of the claim that the solar generators were purchased, installed, put to use for business and the part payment of the same was also paid during the financial year 2012-13. We do not see any reason to interfere with the finding of the Ld. Pr. CIT. Ground raised in the appeal is dismissed.[M/S. GUPTA SONS VERSUS PR. CIT-1 BHOPAL] [2019] 18 ITCD Online (10) [ITAT INDORE]