https://www.taxtmi.com/caselaws?id=260750 Section 263 revision is unavailable where the Assessing Officer has made enquiries, considered the material and adopted one plausible view, because an order is not erroneous merely due to the Commissioner's preference for deeper scrutiny. The excise duty claim fell within section 43B(a) on actual payment basis, and the interest issue had also been examined during assessment, showing application of mind. Revision was also barred because the same excise duty and interest issues had already been considered and decided in appeal; under the Explanation to section 263, matters merged with the appellate order cannot be revised again. The revisional order was therefore unsustainable. en-us Wed, 10 Jun 2015 00:00:00 +0530 Tue, 23 Jun 2015 07:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260750 Section 263 revision is unavailable where the Assessing Officer has made enquiries, considered the material and adopted one plausible view, because an order is not erroneous merely due to the Commissioner's preference for deeper scrutiny. The excise duty claim fell within section 43B(a) on actual payment basis, and the interest issue had also been examined during assessment, showing application of mind. Revision was also barred because the same excise duty and interest issues had already been considered and decided in appeal; under the Explanation to section 263, matters merged with the appellate order cannot be revised again. The revisional order was therefore unsustainable. Case-Laws Income Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260750