https://www.taxtmi.com/caselaws?id=795610 Revenue cannot challenge its own second assessment order in the assessee's appeal for alleged non-compliance with a revisionary direction; where the order is considered erroneous and prejudicial to Revenue interests, the prescribed remedy is fresh revision, subject to statutory enhancement requirements. Statutory Forms 6R and mandi-charge records constitute evidence of mandi purchases where sales turnover is undisputed, no specific doubt attaches to the forms, and no law requires further APMC or Mandi Samiti certification. Accordingly, the purchase addition could not be sustained, and deletion of the addition remained effective. en-us Mon, 13 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795610 Revenue cannot challenge its own second assessment order in the assessee's appeal for alleged non-compliance with a revisionary direction; where the order is considered erroneous and prejudicial to Revenue interests, the prescribed remedy is fresh revision, subject to statutory enhancement requirements. Statutory Forms 6R and mandi-charge records constitute evidence of mandi purchases where sales turnover is undisputed, no specific doubt attaches to the forms, and no law requires further APMC or Mandi Samiti certification. Accordingly, the purchase addition could not be sustained, and deletion of the addition remained effective. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795610