https://www.taxtmi.com/highlights?id=102035 Revenue's remedy for an erroneous assessment order is revision rather than an objection in the assessee's appeal or appellate enhancement without the prescribed statutory process. The notes state that the revenue could not challenge matters not raised by the assessee through the appellate route and should have pursued revision of the second assessment order for alleged non-compliance with an earlier revision direction. Statutory Form 6R is described as valid proof of food-grain purchases from farmers unless specific doubts arise about its genuineness or reliability. In the absence of a legal requirement for further Mandi Samiti certification, lack of such certification could not justify disregarding the forms or sustaining the addition. en-us Fri, 24 Jul 2026 08:36:14 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102035 Revenue's remedy for an erroneous assessment order is revision rather than an objection in the assessee's appeal or appellate enhancement without the prescribed statutory process. The notes state that the revenue could not challenge matters not raised by the assessee through the appellate route and should have pursued revision of the second assessment order for alleged non-compliance with an earlier revision direction. Statutory Form 6R is described as valid proof of food-grain purchases from farmers unless specific doubts arise about its genuineness or reliability. In the absence of a legal requirement for further Mandi Samiti certification, lack of such certification could not justify disregarding the forms or sustaining the addition. Highlights Income Tax Fri, 24 Jul 2026 08:36:14 +0530 https://www.taxtmi.com/highlights?id=102035