https://www.taxtmi.com/caselaws?id=267779 Revisional jurisdiction under section 263 cannot reopen an assessment issue that has been examined and decided in appeal, because the assessment order merges with the appellate order on that issue. It also cannot be invoked merely because a different level of enquiry is considered preferable where the Assessing Officer issued questionnaires, considered replies, examined relevant receipts and expenses, and made adjustments. Enquiry and application of mind distinguish an inadequate-enquiry allegation from a complete lack of enquiry. Consequently, the revisional order was set aside and the original assessment remained 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 cannot reopen an assessment issue that has been examined and decided in appeal, because the assessment order merges with the appellate order on that issue. It also cannot be invoked merely because a different level of enquiry is considered preferable where the Assessing Officer issued questionnaires, considered replies, examined relevant receipts and expenses, and made adjustments. Enquiry and application of mind distinguish an inadequate-enquiry allegation from a complete lack of enquiry. Consequently, the revisional order was set aside and the original assessment remained undisturbed. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267779