https://www.taxtmi.com/highlights?id=99582 The determinative issue was whether the Assessing Officer had made the enquiry required before the Principal Commissioner invoked revision under section 263. The High Court treated that enquiry question as a pure question of fact, and held that the Tribunal's finding on it could not be converted into a substantial question of law under section 260A. As the Revenue's challenge depended on whether assessment proceedings were conducted with or without enquiry, the appeal was not entertainable on the basis urged and was rejected. en-us Fri, 08 May 2026 07:30:04 +0530 Fri, 08 May 2026 07:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99582 The determinative issue was whether the Assessing Officer had made the enquiry required before the Principal Commissioner invoked revision under section 263. The High Court treated that enquiry question as a pure question of fact, and held that the Tribunal's finding on it could not be converted into a substantial question of law under section 260A. As the Revenue's challenge depended on whether assessment proceedings were conducted with or without enquiry, the appeal was not entertainable on the basis urged and was rejected. Highlights Income Tax Fri, 08 May 2026 07:30:04 +0530 https://www.taxtmi.com/highlights?id=99582