https://www.taxtmi.com/caselaws?id=767132 An assessment may be revised under section 263 where a material claim is not properly verified and the record shows absence of adequate enquiry. Here, the agricultural income claim was supported by unregistered, self-serving lease documents, with no independent Revenue record showing ownership or leasehold rights, and enquiries with commission agents did not cure the failure to verify the source and genuineness of the income. The presence of some discussion on unrelated matters did not affect the core finding that the assessment was made without proper enquiry. The revisionary order directing fresh examination was therefore sustained. en-us Fri, 28 Feb 2025 00:00:00 +0530 Tue, 11 Mar 2025 08:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767132 An assessment may be revised under section 263 where a material claim is not properly verified and the record shows absence of adequate enquiry. Here, the agricultural income claim was supported by unregistered, self-serving lease documents, with no independent Revenue record showing ownership or leasehold rights, and enquiries with commission agents did not cure the failure to verify the source and genuineness of the income. The presence of some discussion on unrelated matters did not affect the core finding that the assessment was made without proper enquiry. The revisionary order directing fresh examination was therefore sustained. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767132