1994 (8) TMI 6 - DELHI HIGH COURT - Income Tax

Extract:
.......ection 263 includes the failure to make such an enquiry. The order becomes erroneous because such an inquiry has not been made and not because there is anything wrong with the order if all the facts stated therein are assumed to be correct. Consequently, the question is answered in the affirmative and in favour of the Revenue. No order as to costs.