https://www.taxtmi.com/caselaws?id=795685 Revision under section 263 cannot rest on broad allegations of inadequate enquiry where the assessment record shows that the Assessing Officer raised relevant queries, examined supporting documents, and made additions for unexplained investment. The notes state that an enquiry does not become erroneous and prejudicial merely because further aspects could have been examined. They also note that a subsequent rectification order making an additional unexplained-investment addition was not considered in the revision proceedings. On this analysis, the revisionary order was described as invalid and quashed. en-us Thu, 11 Jun 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795685 Revision under section 263 cannot rest on broad allegations of inadequate enquiry where the assessment record shows that the Assessing Officer raised relevant queries, examined supporting documents, and made additions for unexplained investment. The notes state that an enquiry does not become erroneous and prejudicial merely because further aspects could have been examined. They also note that a subsequent rectification order making an additional unexplained-investment addition was not considered in the revision proceedings. On this analysis, the revisionary order was described as invalid and quashed. Case-Laws Income Tax Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795685