Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Power of CIT(A) - direction to reopen A.Y. 2010-11- CIT(A) has the powers to decide the appeal against the assessee of a particular assessment which he/she may confirm/reduce or enhance or annulled - giving directions to the A.O to consider for re-assessment for other assessment years for which no appeal is pending before CIT(A), seems to be out of his/her jurisdiction
Power of CIT(A) - direction to reopen A.Y. 2010-11- CIT(A) has the powers to decide the appeal against the assessee of a particular assessment which he/she may confirm/reduce or enhance or annulled - giving directions to the A.O to consider for re-assessment for other assessment years for which no appeal is pending before CIT(A), seems to be out of his/her jurisdiction
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