https://www.taxtmi.com/caselaws?id=786113 Revision jurisdiction was examined where a revising officer altered an assessment despite the assessing officer having conducted a detailed inquiry; the reviser's findings were treated as a mere change of opinion and thus beyond permissible revision. The distinction between lack of inquiry and merely inadequate inquiry was emphasized, with Explanation 2 held inapplicable because inquiry had been made. A coordinate bench decision supported the view that the matter was debatable; consequently the revisional exercise was improper and the assessee's appeal succeeded. en-us Mon, 02 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786113 Revision jurisdiction was examined where a revising officer altered an assessment despite the assessing officer having conducted a detailed inquiry; the reviser's findings were treated as a mere change of opinion and thus beyond permissible revision. The distinction between lack of inquiry and merely inadequate inquiry was emphasized, with Explanation 2 held inapplicable because inquiry had been made. A coordinate bench decision supported the view that the matter was debatable; consequently the revisional exercise was improper and the assessee's appeal succeeded. Case-Laws Income Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786113