Allahabad High Court at Allahabad

Case :- Income Tax Appeal (ITA) No.  - 19 of 2016 
Appellant :- Principal Commissioner Of Income Tax Meerut 
Respondent :- M/S Ashok Handloom Factory Pvt. Ltd. 
Coram:
Hon'ble Tarun Agarwala,J. 
Hon'ble Vinod Kumar Misra,J. 

It is settled law that the commissioner of Income Tax can exercise his jurisdiction under Section 263 of the Income Tax Act only in cases where no enquiry is made by the Assessing Officer. In the instant case, it is admitted by the Income Tax Department that the Assessing Officer had made some enquiries though according to them it was not a proper enquiry. 

In our view of the fact that some enquiry was made is sufficient to debar the authorities from exercising the powers under Section 263 of the Income Tax Act. The Tribunal was accordingly justified in setting aside the order passed under Section 263 of the Act. We do not find any substantial question of law arising for consideration. 

The appeal is, accordingly, dismissed. 

Order Date :- 28.1.2016 
AKT 

(Vinod Kumar Misra, J.) (Tarun Agarwala, J.)