https://www.taxtmi.com/caselaws?id=468848 An assessment order passed under section 143(3) without the required inquiry or verification on cash deposits and the claim of agricultural income was treated as erroneous and prejudicial to the interests of the Revenue. On that basis, revision under section 263 of the Income-tax Act, 1961 was held justified, and the assessee's challenge failed. The revisionary order directing fresh assessment was upheld. en-us Tue, 11 Feb 2025 00:00:00 +0530 Fri, 22 May 2026 19:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468848 An assessment order passed under section 143(3) without the required inquiry or verification on cash deposits and the claim of agricultural income was treated as erroneous and prejudicial to the interests of the Revenue. On that basis, revision under section 263 of the Income-tax Act, 1961 was held justified, and the assessee's challenge failed. The revisionary order directing fresh assessment was upheld. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468848