The Principal Commissioner revised the assessment on the ground that Forms No. 3CL and 3CLA were not furnished in the prescribed electronic format. The Tribunal held that the assessee had produced all relevant details before the Assessing Officer and there was no lack of enquiry. The amended provisions of rule 6, effective from 1 July 2016, had no application to the previous year relevant to the assessment year under consideration. Further, issuance and filing of Forms No. 3CL and 3CLA were matters within the domain of the Department of Scientific and Industrial Research and not under the control of the assessee. As the assessee’s research and development facility stood duly approved and the statutory requirements were otherwise fulfilled, the revision under section 263 was held to be unsustainable, and the original assessment order was restored. (AY. 2016-17).