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2017 (8) TMI 318 - AT - Income TaxRevision u/s 263 - inadequate or no inquiry by AO - difference in income as per ITR and 26AS - creditworthiness and genuineness of consultancy charges paid - Held that:- A perusal of the order passed by the Commissioner of Income-tax indicated that the assessment order passed by the Assessing Officer was cancelled on the ground that the Assessing Officer has not made proper enquiry and verification in respect of the issue as discussed above. This, in our considered opinion, cannot be sufficient ground for cancelling the assessment. While making the assessment order, it is the satisfaction of the Assessing Officer who made the enquiry and it should be the touchstone of assessment order passed by him. No cogent material or evidence was brought to our knowledge by the learned Departmental representative which may prove that the view taken by the Assessing Officer in the case of the assessee was unsustainable in law. Therefore, we are of the view that the order passed by the Commissioner of Income-tax is illegal and without jurisdiction. If the order passed by the Commissioner of Income-tax is sustained then this will permit the illegality to continue and the subsequent action is carried out on the illegal order is also illegal per se. If there is some inquiry by the Assessing Officer in the original proceedings, even if inadequate, that cannot clothe the Commissioner with jurisdiction under section 263 merely because he can form another opinion. At the most the case of the assessee can be regarded to be the lack of inquiry in accordance with Commissioner of Income-tax if he has different opinion how to proceed with the assessment of the assessee.See CIT v. Vodafone Essar South Ltd. [2012 (12) TMI 70 - DELHI HIGH COURT] - Decided in favour of assessee.
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