Commissioner Can't Overrule Assessing Officer's Decision u/s 263 Unless Clear Error or Lack of Enquiry Exists.

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....Revision u/s 263 - Endless enquiry is not possible and it is for the learned Assessing Officer to decide when to end the enquiry. The learned CIT cannot transgress the jurisdiction under Section 263 of I.T. Act, 1961 by mentioning that no proper enquiry was made. - AT....