https://www.taxtmi.com/caselaws?id=241797 A revision under section 263 cannot stand where the final revisionary order departs materially from the grounds set out in the show cause notice; the notice and order must rest on the same foundation, and the order was therefore invalid. Revision was also unavailable on the plea of inadequate enquiry because the Assessing Officer had examined the expenditure claim and made disallowance after verification; section 263 does not permit substitution of a different view or a fresh roving enquiry absent demonstrable error causing prejudice to the Revenue. The revision was quashed and the assessee's appeal succeeded. en-us Fri, 19 Apr 2013 00:00:00 +0530 Wed, 01 Jan 2014 12:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241797 A revision under section 263 cannot stand where the final revisionary order departs materially from the grounds set out in the show cause notice; the notice and order must rest on the same foundation, and the order was therefore invalid. Revision was also unavailable on the plea of inadequate enquiry because the Assessing Officer had examined the expenditure claim and made disallowance after verification; section 263 does not permit substitution of a different view or a fresh roving enquiry absent demonstrable error causing prejudice to the Revenue. The revision was quashed and the assessee's appeal succeeded. Case-Laws Income Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241797