https://www.taxtmi.com/caselaws?id=775029 Section 263 revisional jurisdiction could not be invoked where the Assessing Officer had made specific enquiries on the assessee's claim of agricultural income from sale of raw coffee and on the application of Rule 7B, and the assessee had furnished details that coffee was picked, dried and sold without curing. Acceptance of the returned income after such scrutiny showed, at most, a possible case of inadequate enquiry, not a complete lack of enquiry. Because the twin requirements of error and prejudice to the Revenue were not established on these facts, the revisional order was held unsustainable and was set aside. en-us Wed, 25 Jun 2025 00:00:00 +0530 Wed, 16 Jul 2025 10:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775029 Section 263 revisional jurisdiction could not be invoked where the Assessing Officer had made specific enquiries on the assessee's claim of agricultural income from sale of raw coffee and on the application of Rule 7B, and the assessee had furnished details that coffee was picked, dried and sold without curing. Acceptance of the returned income after such scrutiny showed, at most, a possible case of inadequate enquiry, not a complete lack of enquiry. Because the twin requirements of error and prejudice to the Revenue were not established on these facts, the revisional order was held unsustainable and was set aside. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775029