https://www.taxtmi.com/caselaws?id=471515 Revisional jurisdiction requires an assessment order to be both erroneous and prejudicial to the interests of the Revenue. Explanation 2 to section 263 applies where the Assessing Officer has failed to make necessary inquiry or verification. Where the assessment record shows a specific inquiry into a section 80G claim, supported by furnished particulars and documents, revision cannot rest on alleged lack of inquiry. Corporate social responsibility expenditure disallowed under section 37(1) may still raise a debatable issue regarding eligibility for section 80G deduction. An assessment adopting a plausible view on that issue is not erroneous, making revision under section 263 impermissible. en-us Thu, 14 Aug 2025 00:00:00 +0530 Mon, 07 Sep 2026 19:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471515 Revisional jurisdiction requires an assessment order to be both erroneous and prejudicial to the interests of the Revenue. Explanation 2 to section 263 applies where the Assessing Officer has failed to make necessary inquiry or verification. Where the assessment record shows a specific inquiry into a section 80G claim, supported by furnished particulars and documents, revision cannot rest on alleged lack of inquiry. Corporate social responsibility expenditure disallowed under section 37(1) may still raise a debatable issue regarding eligibility for section 80G deduction. An assessment adopting a plausible view on that issue is not erroneous, making revision under section 263 impermissible. Case-Laws Income Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471515