Section 263 of the Income Tax Act, 1961 — Revision — Tribunal having found that the CIT raised the issue of excess depreciation in the notice under section 263 but passed the order concluding that proper enquiries have not been made by the AO. it rightly held that there was a change in the stand on revision order which was impermissible. Tribunal having found that the details of the trade discount were furnished by assessee to the AO at the time of assessment and that the CIT changed his stand as indicated in the notice at the time of passing the order under section 263, it was justified in hiding that the CIT has acted without basis—Principal Commissioner of income tax vs. Kesoram Industries Ltd. [2019] 310 CTR (Calcutta) 599