2022 (6) TMI 1416

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessee ag u/s.263 of the Act by the CIT(E), Hyderabad at Vizag ITBA/COM/F/17/2020 17. 2. Shri S.K,.Agarwal, ld AR appeared on behalf 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 donatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... made addition representing 30% of the donations received treating the same as anonymous donations. 6. We are not going into the 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X