TMI Blog2018 (4) TMI 1864X X X X Extracts X X X X X X X X Extracts X X X X ..... R 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) - 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 submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2011- 12. 2. Briefly stated, the facts of the case are that the return was filed on 29.09.2011 declaring total income of ₹ 2.24 crore, inter alia, claiming deduction u/s 35(2AB) of the Act. The ld. CIT has recorded that the assessment was completed u/s 143(3) of the Act without examining the eligibility of deduction u/s 35(2AB). He treated the assessment order erroneous a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
