https://www.taxtmi.com/caselaws?id=267779 Revisional jurisdiction under section 263 could not be exercised over an assessment issue that had already been carried in appeal and merged with the appellate order on that point. The article also notes that section 263 cannot be invoked merely because a higher level of enquiry is preferred where the Assessing Officer had issued questionnaires, examined replies, and considered the relevant receipts and expenses before completing assessment. On that factual basis, the revisional order was set aside and the original assessment was left undisturbed. en-us Wed, 30 Sep 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267779 Revisional jurisdiction under section 263 could not be exercised over an assessment issue that had already been carried in appeal and merged with the appellate order on that point. The article also notes that section 263 cannot be invoked merely because a higher level of enquiry is preferred where the Assessing Officer had issued questionnaires, examined replies, and considered the relevant receipts and expenses before completing assessment. On that factual basis, the revisional order was set aside and the original assessment was left undisturbed. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267779