Surjeet Singh v. PCIT (2022) 219 TTJ 982(Chd)(Trib)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Enquiries were made during assessment proceedings-No discussion in the assessment order-Revision is not valid.[S. 45, 54,, 54EC, 54F]

Held that the Assessing Officer has accepted the deduction after making necessary enquiries and verification, merely because there is no discussion in the assessment order, revision is not valid. (AY. 2015-16)