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Making rowing enquiries is not a finding of an error. Assessments cannot be set aside for fresh enquiries unless a specific error is pointed out at not making proper enquiry cannot be equated with no enquiry.

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Sec. 263 of Income Tax Act, 1961— Revision - The assessee challenges correctness of the PCIT's revision order under challenge terming the regular assessment in question dated 11.01.2016 framed in her case as an erroneous one causing prejudice to the interest of the revenue regarding the alleged non-enquiry qua the issue of long term capital gains amounting to ?2,54,60,132/- claimed as exempt u/s 10(38) of the Act. Revenue contended that since the AO had failed to examine all factual aspects prima facie indicating lack of genuineness in assessee's long term capital gains, this is a fit case attracting exercise of Section 263 revision jurisdiction. On appeal, Tribunal held that “the AO had failed to properly scrutinise the aspects of revenue does not give powers to the CIT to revise the assessment u/s 263 of the Act. Making rowing enquiries is not a finding of an error. Assessments cannot be set aside for fresh enquiries unless a specific error is pointed out at not making proper enquiry cannot be equated with no enquiry”. Accordingly, Tribunal while setting aside the order passed u/s 263 of the Act, allowed the appeal of the assessee.—PUSHPA DEVI SONTHALIA vs. Pr. CIT vs. PUSHPA DEVI SONTHALIA.[2020] 26 ITCD Online 045 (ITAT-KOLKATA)