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<h1>Appeal dismissed due to unverified expenses claimed, assessment set aside for fresh review.</h1> The appeal was dismissed by the Appellate Tribunal ITAT CALCUTTA-A in a case where the assessment order for the asst. yr. 1971-72 was set aside by the CIT ... - The appeal was dismissed by the Appellate Tribunal ITAT CALCUTTA-A in a case where the CIT set aside the assessment order of the asst. yr. 1971-72 u/s 263 of the Act due to unverified expenses claimed by the assessee. The CIT found that the ITO had erred in allowing expenses without proper verification, leading to the setting aside of the assessment for a fresh review of facts. The appeal was ultimately dismissed.
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