Held, dismissing the appeal, that the Tribunal had found that an adequate inquiry was done and it was not a case of lack of inquiry. Repayment of the loan did not constitute any expenditure, and as the source of such repayment was explained before the Assessing Officer as well as the Principal Commissioner, section 69C of the Income-tax Act, 1961, could not have been invoked. The receipts had already been taxed in the hands of the assessee and the assessee had filed an appeal against the order, which was finally closed under the Direct Tax Vivad se Vishwas Scheme. The Tribunal was right in holding that it was not a case where there was a lack of inquiry and therefore there was no ground on which revisionary powers under section 263 could have been invoked. (AY.2017-18)