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2017 (11) TMI 794 - AT - Income TaxRevision u/s 263 - CIT justification in invoking revisionary jurisdiction - non examine the allowability of repairs and maintenance of buildings and whether the same is incurred for the purpose of business of the assessee - whether non-enquiry of an item itself would made the order of the ld AO erroneous and prejudicial to the interest of the revenue? - Held that:- We find from the entire paper book filed by the assessee that no query was indeed raised by the ld AO in the course of assessment proceedings with regard to the issue of repairs and maintenance of buildings. There was no occasion for the ld AO to examine the allowability of repairs and maintenance of buildings and whether the same is incurred for the purpose of business of the assessee or whether the same is capital or revenue in nature. We find that absolutely no query was raised or any enquiry was carried out by the AO in this regard. Hence this is a clear case of lack of enquiry on the part of the ld AO for which the revisionary jurisdiction u/s 263 could be invoked by the ld CIT. It has already been held that mere non-enquiry of an item itself would made the order of the ld AO erroneous and prejudicial to the interest of the revenue as has been held by the Hon’ble Supreme Court in the case of Rampriya Devi Saraogi vs CIT (1967 (5) TMI 10 - SUPREME Court) and Tara Devi Aggarwal vs CIT (1972 (11) TMI 2 - SUPREME Court ). When the requisite enquiry that is warranted in the facts of the instant case was not made, then that itself would make the order of the ld AO erroneous and prejudicial to the interest of the revenue. - Decided against assessee.
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