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2022 (12) TMI 756 - AT - Income TaxRevision u/s 263 by CIT - default claiming deduction u/s 80IC claimed as assessee had not filed 10CCB in support of the claim during the course of assessment proceeding - HELD THAT:- We are unable to find any such document on record which could show that this issue regarding deduction of claim u/s 80IC of the Act before the AO was examined. PCIT has rightly held that the order of the ld. AO u/s 143(3) of the Act is erroneous and prejudicial to the interest of revenue. We, therefore, find no infirmity in the impugned order passed u/s 263 of the Act by the ld. PCIT setting aside the assessment order and directing the AO to frame the assessment afresh after considering the observations made in the impugned order. Thus the grounds of appeal raised by the assessee are dismissed.
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