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2011 (10) TMI 433 - AT - Income TaxConditions for invoking 263 - twin conditions of 'error in the order' and 'prejudice caused to the Revenue' to co-exist - Held That:- when AO has made enquiries during the course of assessment proceedings on existence of assessee as AOP and necessary details were given by letter in writing and the Assessing Officer allowed the claim on being satisfied with the explanation of the assessee, the decision of the Assessing Officer cannot be held to be erroneous simply because in his order he does not make an elaborate discussion in that regard.
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