https://www.taxtmi.com/caselaws?id=794723 Section 263 revision was unsustainable where the assessment record showed that the AO had called for employee-wise details, supporting documents and justification for the section 80JJAA claim, and the assessee had furnished the requisite particulars during scrutiny. A brief assessment order did not by itself establish lack of enquiry. The revisional authority also failed to identify any specific enquiry left unmade or any concrete error prejudicial to Revenue. On that basis, the Commissioner could not invoke section 263 merely to direct a fresh look at the deduction claim, and the revisionary interference was held unwarranted. en-us Tue, 07 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794723 Section 263 revision was unsustainable where the assessment record showed that the AO had called for employee-wise details, supporting documents and justification for the section 80JJAA claim, and the assessee had furnished the requisite particulars during scrutiny. A brief assessment order did not by itself establish lack of enquiry. The revisional authority also failed to identify any specific enquiry left unmade or any concrete error prejudicial to Revenue. On that basis, the Commissioner could not invoke section 263 merely to direct a fresh look at the deduction claim, and the revisionary interference was held unwarranted. Case-Laws Income Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794723