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    <title>Revision of block assessments for alleged inadequate inquiry fails where the required details and explanations were considered.</title>
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    <description>Revision of block assessments for alleged lack of inquiry into seized documents is unsustainable where the assessments are not erroneous insofar as prejudicial to the interests of the Revenue. The assessments did not satisfy that condition where the assessing officer had considered the requisite details and explanations furnished. Revisionary orders concerning connected group assessments arising from the same search were also quashed.</description>
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      <description>Revision of block assessments for alleged lack of inquiry into seized documents is unsustainable where the assessments are not erroneous insofar as prejudicial to the interests of the Revenue. The assessments did not satisfy that condition where the assessing officer had considered the requisite details and explanations furnished. Revisionary orders concerning connected group assessments arising from the same search were also quashed.</description>
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