TMI Blog2019 (5) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... eous but gives no indication that the Pr. CIT undertook any enquiry before arriving at such conclusion. Indeed the jurisdictional requirement of Section 263 of the Act does not appear to have been kept in mind in the present case by the Pr. CIT. Consequently, the Court finds no error having been committed by the ITAT in setting aside the said order of the Pr. CIT. No substantial question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to assess the Respondent afresh for the year in question? 3. The facts and brief are that the original assessment order was passed by the AO in relation to the year in question on 6th July, 2011 under Section 143(3) of the Act. During the course of the said assessment, bills and vouchers produced before the AO were verified on test check basis . The return filed by the Assessee was accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest of the revenue for the reason of the failure of the AO to conduct enquiries in respect of the sundry creditors; not examining the genuineness of the commission expenses and the household expenditure not being commensurate to the family size and status of the Assessee. 6. The said order of the Pr. CIT was challenged by the Assessee before the ITAT. In the impugned order, ITAT noted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pr. CIT undertook any enquiry before arriving at such conclusion. Indeed the jurisdictional requirement of Section 263 of the Act does not appear to have been kept in mind in the present case by the Pr. CIT. 8. Consequently, the Court finds no error having been committed by the ITAT in setting aside the said order of the Pr. CIT. No substantial question of law arises. The appeal is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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