https://www.taxtmi.com/caselaws?id=441158 Weighted deduction under section 35(1)(ii) was denied where survey and enquiry material showed that the donations formed part of an accommodation-entry arrangement and the assessees produced no independent evidence of bona fides. Reassessment under section 147 was sustained because information from the Investigation Wing, supported by survey findings, constituted tangible material indicating escapement of income, and the recorded reasons were not based on mere suspicion. The notice under section 143(2) was also upheld, as computer-selected scrutiny and subsequent case allocation under CBDT instructions did not create a jurisdictional defect. en-us Tue, 07 Mar 2023 00:00:00 +0530 Sat, 18 Apr 2026 10:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441158 Weighted deduction under section 35(1)(ii) was denied where survey and enquiry material showed that the donations formed part of an accommodation-entry arrangement and the assessees produced no independent evidence of bona fides. Reassessment under section 147 was sustained because information from the Investigation Wing, supported by survey findings, constituted tangible material indicating escapement of income, and the recorded reasons were not based on mere suspicion. The notice under section 143(2) was also upheld, as computer-selected scrutiny and subsequent case allocation under CBDT instructions did not create a jurisdictional defect. Case-Laws Income Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441158