https://www.taxtmi.com/caselaws?id=463943 HC dismissed revision under s.263 challenging assessment after search and seizure, holding the AO's brief final order need not recite full enquiry if the paper-book shows queries, evidence and due enquiry. ITAT had examined the records and found the assessment was not erroneous; HC held re-examination of those factual findings would be inappropriate. As the essentials for invoking s.263 - error by the AO resulting in loss to revenue and contrary to Revenue's interest - were not established, the AO's order was not interfered with and no substantial question of law arose. en-us Mon, 14 Oct 2024 00:00:00 +0530 Tue, 23 Sep 2025 14:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463943 HC dismissed revision under s.263 challenging assessment after search and seizure, holding the AO's brief final order need not recite full enquiry if the paper-book shows queries, evidence and due enquiry. ITAT had examined the records and found the assessment was not erroneous; HC held re-examination of those factual findings would be inappropriate. As the essentials for invoking s.263 - error by the AO resulting in loss to revenue and contrary to Revenue's interest - were not established, the AO's order was not interfered with and no substantial question of law arose. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463943