Merely because the inquiries were not done in a particular manner, the same would not make assessment order expose to revisional jurisdiction u/s 263.

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Last updated: 22 January 2021
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This Income Tax Appellate Tribunal ruling clarifies that an assessment order cannot be automatically deemed invalid and subject to revision under Section 263 of the Income Tax Act merely because the inquiries conducted by the Assessing Officer were not performed in a specific manner. The Tribunal considered whether the Assessing Officer's decisions were erroneous and prejudicial to the revenue's interest, finding that a mere change of opinion by the Commissioner is insufficient grounds for revision.

Court :
ITAT Mumbai

Brief :
By way of this appeal, the assessee challenges the validity ofrevisional jurisdiction u/s 263 as exercised by learned Pr. Commissioner of Income-Tax-33, Mumbai [in short referred to as ‘Pr.CIT’], for Assessment Year [in short referred to as ‘AY’] 2014-15, vide order dated 29/03/2019. The effective grounds taken by the assessee read as under:-

Citation :
I.T.A. No.2308/Mum/2019

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