https://www.taxtmi.com/caselaws?id=178436 A summary assessment made under Section 143(1) can be revised under Section 263 where it is erroneous and prejudicial to the interests of the Revenue, particularly if the assessing authority failed to make the enquiry required by law. A taxpayer-relief scheme cannot be applied beyond its terms; in this context, the scheme was treated as inapplicable to ladies and minors where proper investigation of initial capital and related matters was absent. The revisional order was therefore supportable, and the Tribunal's contrary view was rejected. en-us Thu, 19 Mar 1987 00:00:00 +0530 Thu, 04 Feb 2016 18:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178436 A summary assessment made under Section 143(1) can be revised under Section 263 where it is erroneous and prejudicial to the interests of the Revenue, particularly if the assessing authority failed to make the enquiry required by law. A taxpayer-relief scheme cannot be applied beyond its terms; in this context, the scheme was treated as inapplicable to ladies and minors where proper investigation of initial capital and related matters was absent. The revisional order was therefore supportable, and the Tribunal's contrary view was rejected. Case-Laws Income Tax Thu, 19 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178436