2015 (3) TMI 17 - ALLAHABAD HIGH COURT

Revision u/s 263 - Assessing Officer had not made inquiry on certain aspects - Held that:- Relying on two judgments of Delhi High Court in CIT Vs. Vikash Polymers [2010 (8) TMI 745 - Delhi High Court] and CIT Vs. Vodafone Essar South Ltd. [2012 (12) TMI 70 - DELHI HIGH COURT], it held that once inquiry was made, a mere non discussion or non mention thereof in assessment order cannot lead to assumption that Assessing Officer did not apply his mind or that he has not made inquiry on the subject and this would not justify interference by Commissioner by issuing notice under Section 263 of the Act.

Tribunal fairly concluded that the Assessing Officer had investigated all the points and reply relating to all the query were given. - Decided in favour of assessee.