https://www.taxtmi.com/caselaws?id=284383 Revision under section 263 cannot be sustained where the Assessing Officer issued detailed notices, called for records and conducted multiple hearings before completing assessment. The assessment materials showed enquiry into TDS on transport, labour and machinery hire charges, EPF contribution, work-in-progress, cash deposits and supporting vouchers, so the order could not be treated as one passed without application of mind. A Commissioner may not invoke revision merely because the enquiry is considered inadequate or a different view of the same material is preferred. The revisional order was therefore unsustainable and the assessment remained undisturbed. en-us Thu, 22 Nov 2018 00:00:00 +0530 Fri, 15 Nov 2019 11:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284383 Revision under section 263 cannot be sustained where the Assessing Officer issued detailed notices, called for records and conducted multiple hearings before completing assessment. The assessment materials showed enquiry into TDS on transport, labour and machinery hire charges, EPF contribution, work-in-progress, cash deposits and supporting vouchers, so the order could not be treated as one passed without application of mind. A Commissioner may not invoke revision merely because the enquiry is considered inadequate or a different view of the same material is preferred. The revisional order was therefore unsustainable and the assessment remained undisturbed. Case-Laws Income Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284383