DESCRIPTION: Mere lack of Inquiry by Assessing Officer is not sufficient for revision under section 263.
CIT vs. Vikas polymers (Delhi High Court).
SOURCE: 1. www.itatonline.org.
2. AIFTP TIMES. Volume No.11 Nov.2010.Page No.12.
OUR COMMENT: Assessment Order passed after considering the issue cannot be revised on the same gound
