Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 - CIT himself has given a finding that the re-assessment proceedings have not been correctly carried out and the AO has failed to fulfill his obligation and order is void - when the said order is void and did not stand in law, it cannot be held to be erroneous and prejudicial to the interest of revenue - exercise of jurisdiction by the CIT u/s 263 is not justified
Revision u/s 263 - CIT himself has given a finding that the re-assessment proceedings have not been correctly carried out and the AO has failed to fulfill his obligation and order is void - when the said order is void and did not stand in law, it cannot be held to be erroneous and prejudicial to the interest of revenue - exercise of jurisdiction by the CIT u/s 263 is not justified
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