TMI Blog2022 (6) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... h less the donation - HELD THAT:- CIT (E) in his order u/s.263 of the Act had directed the AO to examine the donors and make proper enquiry and redo the assessment but the AO instead of doing the verification has practically rejected the assessee s contention and has made addition representing 30% of the donations received treating the same as anonymous donations. We are not going into the meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the assessee and Shri M.K.Gautam, ld CIT DR appeared on behalf of the revenue. 3. It was submitted by ld AR that the assessee submission that there was a survey in the premises of the assessee on notice did not contain any query in regard to anonymous donations received by the assessee much less the donation. It was the submission that as the verification had not been done by the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he merits of the consequential order passed u/s.143(3) r.w. 263 r.w.s 144B of the I.T.Act. However, a perusal of the original assessment order clearly shows that no examination of the issues has been done. This being so, the ld CIT (E) is very much in his powers to direct the AO to examine the same. No error in the order of the ld CIT (E) has been pointed out by the ld AR of the assessee. This bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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