https://www.taxtmi.com/caselaws?id=468720 Revision under section 263 was held unsustainable where the Assessing Officer had conducted scrutiny enquiries on the turnover, gross profit fall, project installation expenses, commission, rent, advances and possible deemed dividend implications, and then accepted the assessee's explanation on the basis of replies and supporting documents. The revisional authority could not point to any specific error or omission in the material already examined and instead sought further or deeper enquiry. Mere disagreement with the extent or manner of enquiry was insufficient to justify revision. Additional issues not forming part of the scrutiny reasons also could not support revision absent a demonstrated error on the record. The revisional order was quashed. en-us Tue, 06 May 2025 00:00:00 +0530 Mon, 18 May 2026 20:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468720 Revision under section 263 was held unsustainable where the Assessing Officer had conducted scrutiny enquiries on the turnover, gross profit fall, project installation expenses, commission, rent, advances and possible deemed dividend implications, and then accepted the assessee's explanation on the basis of replies and supporting documents. The revisional authority could not point to any specific error or omission in the material already examined and instead sought further or deeper enquiry. Mere disagreement with the extent or manner of enquiry was insufficient to justify revision. Additional issues not forming part of the scrutiny reasons also could not support revision absent a demonstrated error on the record. The revisional order was quashed. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468720