https://www.taxtmi.com/caselaws?id=202858 ITAT held the assessing officer's order was erroneous and prejudicial to Revenue for failing to enquire into a Rs.7,85,600 provision for gratuity, validating the Commissioner's assumption of jurisdiction under s.263. The assessee's reliance on s.36(1)(v) was rejected in light of the non obstante clause in s.40A(1), and the Tribunal found no merit in the contention that the earlier Tribunal decision was per incuriam. Appeal dismissed. en-us Fri, 24 Apr 2009 00:00:00 +0530 Thu, 04 Sep 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202858 ITAT held the assessing officer's order was erroneous and prejudicial to Revenue for failing to enquire into a Rs.7,85,600 provision for gratuity, validating the Commissioner's assumption of jurisdiction under s.263. The assessee's reliance on s.36(1)(v) was rejected in light of the non obstante clause in s.40A(1), and the Tribunal found no merit in the contention that the earlier Tribunal decision was per incuriam. Appeal dismissed. Case-Laws Income Tax Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202858