Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of reopening of assessment - change of opinion - AO was explained during the course of original assessment vide letter dated 11.12.2012 to show that such loss is not speculative in nature. - similar claim of the assessee was duly accepted in proceedings u/s 143(3) for other assessment year - DR could not show us any tangible material - CIT(A) rightly quashed the notice.
Validity of reopening of assessment - change of opinion - AO was explained during the course of original assessment vide letter dated 11.12.2012 to show that such loss is not speculative in nature. - similar claim of the assessee was duly accepted in proceedings u/s 143(3) for other assessment year - DR could not show us any tangible material - CIT(A) rightly quashed the notice.
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