https://www.taxtmi.com/caselaws?id=470627 Revisionary jurisdiction under Section 263 requires the Commissioner to establish cumulatively that an assessment order is both erroneous and prejudicial to the interests of the Revenue. Where the Assessing Officer has raised relevant queries, obtained and considered written explanations, and accepted them, the lack of detailed discussion in the assessment order does not by itself prove inadequate enquiry or error. Before alleging inadequate enquiry, the Commissioner must undertake verification and record a clear finding that the assessment is erroneous and unsustainable. Revision cannot be used merely to order further enquiries to determine whether an error exists; on the stated facts, the revision order was unsustainable. en-us Tue, 25 Mar 2025 00:00:00 +0530 Sat, 01 Aug 2026 19:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470627 Revisionary jurisdiction under Section 263 requires the Commissioner to establish cumulatively that an assessment order is both erroneous and prejudicial to the interests of the Revenue. Where the Assessing Officer has raised relevant queries, obtained and considered written explanations, and accepted them, the lack of detailed discussion in the assessment order does not by itself prove inadequate enquiry or error. Before alleging inadequate enquiry, the Commissioner must undertake verification and record a clear finding that the assessment is erroneous and unsustainable. Revision cannot be used merely to order further enquiries to determine whether an error exists; on the stated facts, the revision order was unsustainable. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470627