https://www.taxtmi.com/caselaws?id=191998 The Tribunal upheld the Commissioner's jurisdiction under Section 263 to revise the assessment order due to errors in allowing Corporate Social Responsibility (CSR) expenditure without proper enquiry. The Tribunal directed the Assessing Officer to verify the CSR expenditure's admissibility. The appeal, filed belatedly, was admitted after condonation of delay, with the Tribunal emphasizing a decision on merits. The Tribunal agreed with the Commissioner that the AO failed to apply proper scrutiny in allowing the CSR expenditure deduction, necessitating reassessment. The Tribunal dismissed the assessee's appeal, affirming the Commissioner's order for reassessment. en-us Thu, 25 Feb 2016 00:00:00 +0530 Tue, 09 May 2017 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191998 The Tribunal upheld the Commissioner's jurisdiction under Section 263 to revise the assessment order due to errors in allowing Corporate Social Responsibility (CSR) expenditure without proper enquiry. The Tribunal directed the Assessing Officer to verify the CSR expenditure's admissibility. The appeal, filed belatedly, was admitted after condonation of delay, with the Tribunal emphasizing a decision on merits. The Tribunal agreed with the Commissioner that the AO failed to apply proper scrutiny in allowing the CSR expenditure deduction, necessitating reassessment. The Tribunal dismissed the assessee's appeal, affirming the Commissioner's order for reassessment. Case-Laws Income Tax Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191998