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2021 (4) TMI 712 - AT - Income TaxRevision u/s 263 - Deduction u/s 35(2AB) allowability - as per CIT-A although the case was selected for scrutiny to examine the deduction claimed u/s 35, 35(2AA) and 35(2AB), however, the Assessing Officer has not mentioned a single word about the allowability of the same in the body of the assessment order - HELD THAT:- We find, the Tribunal in assessee’s own case in the immediately preceding assessment year [2018 (4) TMI 1864 - ITAT DELHI] has restored this matter to the file of Pr. CIT for deciding the issue afresh stating ssessee 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).” The ld. 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) of the Act. 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. Respectfully following the decision of the Tribunal in assessee’s own case for the immediately preceding assessment year, we deem it proper to restore this issue to the file of Pr.CIT for deciding the issue afresh - Decided in favour of assessee for statistical purposes.
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