India, Feb. 19 -- The Income Tax Appellate Tribunal (ITAT) at Delhi has set aside a revision order passed against Senior Advocate Mukul Rohatgi, holding that the tax authorities had no material to reopen his income assessment of Rs 133.46 crore for Assessment Year 2020-21. The Tribunal allowed Rohatgi's appeal and quashed the Principal Commissioner of Income Tax's (PCIT) revision order, ruling that the power to revise an assessment cannot be used merely to conduct fresh enquiries or take a different view. "...there is no material available with the learned PCIT for revision of assessment order under Section 263 of the Act, which enabled him to form a prima-facie opinion that the assessment order passed by the Assessing Officer is erroneou...