https://www.taxtmi.com/caselaws?id=798291 Revisionary jurisdiction could not be invoked where the assessment record showed that the Assessing Officer specifically sought section-wise details and supporting evidence for Chapter VIA deductions, and the taxpayer provided the donation receipt, explanatory note and bank extracts for the CSR contribution claimed under section 80G. An assessment order need not contain detailed discussion when the enquiry and response are evident from the record. A revisionary authority cannot rely merely on a view that further enquiry was warranted or that another view on allowability was possible. The assessment order was not both erroneous and prejudicial to Revenue interests, rendering the revisionary order invalid. en-us Mon, 31 Aug 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798291 Revisionary jurisdiction could not be invoked where the assessment record showed that the Assessing Officer specifically sought section-wise details and supporting evidence for Chapter VIA deductions, and the taxpayer provided the donation receipt, explanatory note and bank extracts for the CSR contribution claimed under section 80G. An assessment order need not contain detailed discussion when the enquiry and response are evident from the record. A revisionary authority cannot rely merely on a view that further enquiry was warranted or that another view on allowability was possible. The assessment order was not both erroneous and prejudicial to Revenue interests, rendering the revisionary order invalid. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798291