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2018 (4) TMI 1864 - AT - Income TaxRevision u/s 263 by CIT - Revenue for not examining the issue of deduction u/s 35 (2AB) - HELD THAT:- As the assessee categorically stated before the ld.CIT that: “the ld. A.O. during the course of assessment proceedings u/s 143(3) did not call for any detail nor raised any query in regard to claim u/s 35(2AB).” AR submitted that this information was erroneously given to the ld. CIT inasmuch as the Assessing Officer did make enquiry as was evident from his order sheet entry dated 03.02.2014 by which certain enquiry was conducted qua deduction u/s 35(2AB) - Without going into the authenticity of the claim of deduction, we find that the ld. CIT set aside the assessment order primarily on the assessee’s submission that the Assessing Officer did not call for any detail nor raised any query. Since this position does not prima facie appear to be correct, we set aside the impugned order and remit the matter to the file of CIT for deciding it afresh as per law, after allowing a reasonable opportunity of being heard to the assessee. Assessee Appeal is allowed for statistical purposes
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