https://www.taxtmi.com/caselaws?id=280964 The tribunal upheld the decision of the Ld CIT to set aside the assessment order for the assessment year 2010-11, ruling that the AO's failure to properly examine the deduction claimed for payment to Mumbai Cricket Association justified the initiation of revision proceedings under section 263 of the Act. The tribunal found that the payment made for club membership in the name of a third party, claimed as the representative of the assessee, was not adequately verified by the AO, leading to a lack of enquiry and supporting the revision order issued by the Ld CIT. en-us Fri, 15 Jan 2016 00:00:00 +0530 Wed, 29 May 2019 06:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280964 The tribunal upheld the decision of the Ld CIT to set aside the assessment order for the assessment year 2010-11, ruling that the AO's failure to properly examine the deduction claimed for payment to Mumbai Cricket Association justified the initiation of revision proceedings under section 263 of the Act. The tribunal found that the payment made for club membership in the name of a third party, claimed as the representative of the assessee, was not adequately verified by the AO, leading to a lack of enquiry and supporting the revision order issued by the Ld CIT. Case-Laws Income Tax Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280964