Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of assessment order - Assessing Officer himself has not considered the assessment year 2008-09 as covered u/s 153C of the Act. The assessing Officer has issued notice in the impugned assessment year u/s 143(2) of the Act and thus passed the assessment order u/s 143(3) of the Act. The above assessment order passed was not in pursuance of any notice issued u/s 153C of the Act. - Assessment order quashed.
Validity of assessment order - Assessing Officer himself has not considered the assessment year 2008-09 as covered u/s 153C of the Act. The assessing Officer has issued notice in the impugned assessment year u/s 143(2) of the Act and thus passed the assessment order u/s 143(3) of the Act. The above assessment order passed was not in pursuance of any notice issued u/s 153C of the Act. - Assessment order quashed.
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