Assessing Officer Must Conduct Inquiries or Verifications u/ss 263 and 147; Focus on AO's Actions, Not Appeals.

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....Revision u/s 263 - assessment u/s 147 - The language employed by the statute (i.e., w.e.f. 01/6/2015) in this regard, i.e., 'an order passed without making further inquiries or verification which should have been made.' is apposite. It is the inquiry/verification by the AO that is relevant for the purpose, and not the explanation/s, if any, furnished before the appellate authority, much less that de hors the record.- AT....