https://www.taxtmi.com/caselaws?id=776637 The ITAT Chennai held that the AO's order passed under section 154 cannot be revised under section 263 on the ground of being erroneous and prejudicial to the Revenue without any enquiry or verification, as section 154 does not empower the AO to conduct such investigations. The tribunal emphasized that a mistake apparent on record must be obvious and not debatable, and since no enquiry is permissible under section 154, the AO cannot be faulted for not conducting one. Directions by the PCIT to conduct enquiry or pass another order under section 154 were deemed illegal and beyond statutory provisions. The revisionary order under section 263 was quashed, and the appeal of the assessee was allowed. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776637 The ITAT Chennai held that the AO's order passed under section 154 cannot be revised under section 263 on the ground of being erroneous and prejudicial to the Revenue without any enquiry or verification, as section 154 does not empower the AO to conduct such investigations. The tribunal emphasized that a mistake apparent on record must be obvious and not debatable, and since no enquiry is permissible under section 154, the AO cannot be faulted for not conducting one. Directions by the PCIT to conduct enquiry or pass another order under section 154 were deemed illegal and beyond statutory provisions. The revisionary order under section 263 was quashed, and the appeal of the assessee was allowed. Case-Laws Income Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776637