https://www.taxtmi.com/caselaws?id=470104 Revisionary jurisdiction under section 263 requires both an erroneous assessment order and prejudice to Revenue. Where the Assessing Officer raised specific scrutiny queries, received complete particulars and accepted the claims, the absence of detailed discussion in the assessment order does not establish lack of enquiry. A view that the enquiry was inadequate, or a different view taken by the Principal Commissioner, is insufficient without identification of a specific error. A revisionary direction for further verification alone therefore cannot sustain revision, particularly where the claims were accepted as legally sustainable in earlier years. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 15 Jul 2026 18:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470104 Revisionary jurisdiction under section 263 requires both an erroneous assessment order and prejudice to Revenue. Where the Assessing Officer raised specific scrutiny queries, received complete particulars and accepted the claims, the absence of detailed discussion in the assessment order does not establish lack of enquiry. A view that the enquiry was inadequate, or a different view taken by the Principal Commissioner, is insufficient without identification of a specific error. A revisionary direction for further verification alone therefore cannot sustain revision, particularly where the claims were accepted as legally sustainable in earlier years. Case-Laws Income Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470104