https://www.taxtmi.com/caselaws?id=776334 Revision under section 263 was held unsustainable because the assessment record showed that the Assessing Officer had issued notices, called for Chapter VIA details and examined the assessee's section 80G claim relating to CSR donations. In the absence of any specific omitted enquiry, or proof that the assessment order was erroneous due to non-application of law, the revisional precondition of both error and prejudice to revenue was not met. The Principal Commissioner could not invoke section 263 merely because he disagreed with the allowance of the deduction. The revisionary interference was therefore quashed and the assessment remained undisturbed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776334 Revision under section 263 was held unsustainable because the assessment record showed that the Assessing Officer had issued notices, called for Chapter VIA details and examined the assessee's section 80G claim relating to CSR donations. In the absence of any specific omitted enquiry, or proof that the assessment order was erroneous due to non-application of law, the revisional precondition of both error and prejudice to revenue was not met. The Principal Commissioner could not invoke section 263 merely because he disagreed with the allowance of the deduction. The revisionary interference was therefore quashed and the assessment remained undisturbed. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776334