TMI Blog2007 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. By filing this appeal, the appellant-assessee has challenged the order dated March 24, 2005, passed by the Commissioner of Income-tax, Bikaner, by which the Commissioner, while exercising the revisional Jurisdiction under section 263 of the Income-tax Act, has found that the order passed by the Assessing Officer is against the interests of the Revenue. The Commissioner, accordingly, set aside the order and remanded the matter back for fresh enquiry by giving opportunity to the appellant-assessee to lead evidence in connection with the facts in issue. The order of the Commissioner was taken further by way of appeal before the Tribunal. The Tribunal also found that the Commissioner has exercised the revisional jurisdiction in a prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l jurisdiction against the just decision of the Assessing Officer. Learned counsel submitted that the Commissioner as well as the Tribunal both have erred and the matter was not required to be sent back for further scrutiny 4. We have gone through the record. In our view, the Tribunal, while disposing of the appeal of the appellant, has considered all the relevant aspects of the matter. It is required to be noted that the cogent reasons have been given by the Commissioner in his order as to why the order of the Assessing Officer is required to be interfered with. While exercising the revisional jurisdiction, the Commissioner has found that the matter was required to be sent back for further scrutiny. The Commissioner also found that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... besides the disallowance of 20 per cent. of the vehicle expenses and depreciation for personal use. It is surprising to note that at one place the Assessing Officer suggested deep investigation while selecting the case for scrutiny whereas on the other hand the submissions of the assessee is accepted without obtaining the details as required as per the letter dated December 31, 2002, without considering further inquiry/investigation which shows that the assessment has been completed in routine manner without applying his mind. 5.1 During the course of proceedings under section 263 of the Income-tax Act, 1961, learned counsel for the assessee has contended, vide letter dated March 24, 2005, that the Assessing Officer has thoroughly examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting inquiry and as such the order passed by the Assessing Officer is improper which is held erroneous inasmuch as prejudicial to the interests of the Revenue. Further, it is not out of place to mention here that mere filing of copy of account without supporting evidence do not prove that the expenditure has been incurred for the purpose of business and in this respect a reference is invited on the decision of the hon'ble Punjab and Haryana High Court in the case of CIT v. Export House [2002] 256 ITR 603." 5. The Commissioner of Income-tax also found that the assessee was required to give details of the properties with source of investment and details of renovation with source of investment, but such details were not furnished on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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