https://www.taxtmi.com/caselaws?id=800483 Revisionary jurisdiction cannot be invoked over cash deposits merely because the Principal Commissioner adopts a different view after assessment. Where the Assessing Officer examined the deposits in detail during assessment, the assessment order is not erroneous or prejudicial to the interests of the Revenue on that issue. Revision is therefore impermissible where the existing assessment record establishes adequate inquiry. en-us Wed, 16 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800483 Revisionary jurisdiction cannot be invoked over cash deposits merely because the Principal Commissioner adopts a different view after assessment. Where the Assessing Officer examined the deposits in detail during assessment, the assessment order is not erroneous or prejudicial to the interests of the Revenue on that issue. Revision is therefore impermissible where the existing assessment record establishes adequate inquiry. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800483