Case Law Details
CA Prarthana Jalan
We have heard the rival contentions, material available on the record and case laws cited by both the parties. From the facts narrated above and the paper books filed it emerges that during the course of assessment proceeding questions, enquiries and explanation on the relevant issues were called for by the ld AO and were replied by the assessee. Thus these are not the assessments where there was no enquiry on the relevant aspect. The questionnaires, order sheet entries, assessees submissions and explanations make it quite clear. Thus we are unable to hold that assessment orders suffer from lack of enquiries. In sunbeam Auto case Hon’ble Delhi High Court has held that though revision can be made in a case when there is lack of enquiry in the order, however, inadequate inquiries cannot be a basis of revision as it depends on the perception of the officer exercising assessment powers. A mere deference is perception of CIT and AO cannot make the order erroneous and prejudicial to the interest or revenue. Hon’ble Delhi High Court in the recent judgment in the case of DLF Ltd. squarely held that:
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