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2017 (10) TMI 1092 - AT - Income TaxRevision u/s 263 - taxability of one time membership entrance fees - no enquiry has been made by the Assessing Officer on this issue and this issue has not been examined by him - Held that:- From the notice issued under section 143(2) and the reply submitted by the assessee, we noted that it is not a case of no enquiry but a case where the AO has made the enquiry and has taken a decision not to treat one time membership fees received as revenue receipt. On this basis it cannot be said that there is an error in the order of the AO. In our opinion the assessee cannot direct the AO as how should he draft the assessment order and what should be included while passing the assessment order. A perusal of the order passed by the CIT indicated that the assessment order passed by the Assessing Officer was cancelled on the ground that the Assessing Officer has not made proper enquiry and verification in respect of the issue as discussed above. This, in our considered opinion, cannot be sufficient ground for cancelling the assessment. While making the assessment order, it is the satisfaction of the Assessing Officer who made the enquiry and it should be touchstone of assessment order passed by him. No cogent material or evidence was brought to our knowledge by the Ld. DR which may prove that view taken by the Assessing Officer in the case of the assessee was unsustainable in law. Therefore, we are of the view that the order passed by the CIT is illegal and without jurisdiction. - Decided in favour of assessee.
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