An order passed by the Assessing Officer cannot be erroneous only because the Assessing Officer has written a brief order without bringing all the documents submitted by the assessee on record An order cannot be said to be erroneous on the basis of the ground that a deeper enquiry should have been made, these principles were upheld by the Hon’ble Delhi High Court in the case of CIT v. Sunbeam Auto Ltd. (2011) 332 ITR 167 (Delhi) (HC). (AY. 2014-15)
Mandeep Singh Dhillon v. PCIT (2020) 207 TTJ 9 (UO) (Amritsar)(Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Just because Commissioner was not satisfied with manner of verification and investigation-Assessment order held not to be erroneous-Revision order was quashed. [S. 143(3)]