https://www.taxtmi.com/caselaws?id=470138 Revisionary jurisdiction under Section 263 cannot be invoked merely because the assessment order lacks detailed discussion where assessment records show that the Assessing Officer made specific enquiries, received complete responses and applied mind to the deductions claimed. The distinction between lack of enquiry and inadequate enquiry is material; a Principal Commissioner cannot revise an order merely to substitute a different view or direct fresh verification without identifying a specific error. As the Assessing Officer had adopted a plausible view consistent with decisions in the assessee's own cases, the requirements of an erroneous order and prejudice to Revenue were not met, rendering the revision invalid. en-us Tue, 09 Sep 2025 00:00:00 +0530 Thu, 16 Jul 2026 19:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470138 Revisionary jurisdiction under Section 263 cannot be invoked merely because the assessment order lacks detailed discussion where assessment records show that the Assessing Officer made specific enquiries, received complete responses and applied mind to the deductions claimed. The distinction between lack of enquiry and inadequate enquiry is material; a Principal Commissioner cannot revise an order merely to substitute a different view or direct fresh verification without identifying a specific error. As the Assessing Officer had adopted a plausible view consistent with decisions in the assessee's own cases, the requirements of an erroneous order and prejudice to Revenue were not met, rendering the revision invalid. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470138