Held that  the revisional authority in the order did not come to a specific conclusion as to whether the benefit was claimed by the assessee under section 37 of the Act. A plain reading of the order revealed that the matter required examination. The order of the revisional authority under section 263 of the Act was issued, remanding the matter to the Assessing Officer to cause a proper enquiry and verification and thereafter, pass a fresh assessment order. The order dated March 31, 2021 was issued in total contravention of the requirements specified under section 263 of the Act, and in violation of law. It was not valid. On writ High Court quashed the revision order passed by the Commissioner.  (AY. 2017-18)(SJ)