https://www.taxtmi.com/caselaws?id=471920 Section 263 revision requires the assessment order to be both erroneous and prejudicial to Revenue interests. Where the Assessing Officer has sought and examined donation details, receipts, eligibility certificates and the basis for deduction, the assessment record demonstrates application of mind even if the order does not provide detailed reasons for accepting the claim. Revisionary jurisdiction cannot be used merely to order a fuller enquiry, challenge an allegedly inadequate enquiry, or substitute another possible view. As the assessment was neither erroneous nor prejudicial, revision concerning deduction for CSR donations was invalid; the revision order was set aside and the original assessment restored. en-us Thu, 25 Jul 2024 00:00:00 +0530 Wed, 23 Sep 2026 16:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471920 Section 263 revision requires the assessment order to be both erroneous and prejudicial to Revenue interests. Where the Assessing Officer has sought and examined donation details, receipts, eligibility certificates and the basis for deduction, the assessment record demonstrates application of mind even if the order does not provide detailed reasons for accepting the claim. Revisionary jurisdiction cannot be used merely to order a fuller enquiry, challenge an allegedly inadequate enquiry, or substitute another possible view. As the assessment was neither erroneous nor prejudicial, revision concerning deduction for CSR donations was invalid; the revision order was set aside and the original assessment restored. Case-Laws Income Tax Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471920