Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of Revision u/s 263 against invalid assessment - The Tribunal held that the original assessment order, being framed in the name of a deceased person, was invalid. They cited various court rulings supporting this position and concluded that the order passed under section 263 was not valid. The appeal of the assessee was allowed, and the order under section 263 was set aside.
Validity of Revision u/s 263 against invalid assessment - The Tribunal held that the original assessment order, being framed in the name of a deceased person, was invalid. They cited various court rulings supporting this position and concluded that the order passed under section 263 was not valid. The appeal of the assessee was allowed, and the order under section 263 was set aside.
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