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2016 (4) TMI 416 - AT - Income TaxRevision u/s 263 - non invoking the provisions of section 194C - Held that:- In the present case, the ld. CIT has not brought on record any material to point out that some specific payment on account of labour charges has been made on which TDS u/s. 194C has not been deducted at source and therefore, the decision of the ld. CIT cannot be based on the whims and caprice being a revisionary authority. As held by the Hon'ble Delhi High Court in the case of CIT vs. Sunbeam Auto Ltd. (2009 (9) TMI 633 - Delhi High Court ) even if there was any enquiry, even inadequate, that would not by itself give any occasion to the Commissioner to pass orders u/s. 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of lack of enquiry that such a course of action would be open. In the present case, there is no lack of enquiry on the part of the Assessing officer and in such circumstances and facts of the case, the order of the Ld. CIT in revising the assessment u/s. 263 is a bad order and is liable to be quashed. - Decided in favour of assessee
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