https://www.taxtmi.com/caselaws?id=462951 Failure to examine a claimed deduction can render an assessment order erroneous and prejudicial to the Revenue where the Assessing Officer remains passive despite circumstances requiring verification. Here, the assessment records showed no inquiry into donation claims under sections 80GGC and 80G(5), even though search material, statements under section 132(4), and surrounding facts indicated possible accommodation entries and bogus donations. The Tribunal accepted that such omission justified revisional jurisdiction under section 263 and upheld the direction for fresh assessment. en-us Mon, 20 May 2024 00:00:00 +0530 Sat, 26 Jul 2025 21:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462951 Failure to examine a claimed deduction can render an assessment order erroneous and prejudicial to the Revenue where the Assessing Officer remains passive despite circumstances requiring verification. Here, the assessment records showed no inquiry into donation claims under sections 80GGC and 80G(5), even though search material, statements under section 132(4), and surrounding facts indicated possible accommodation entries and bogus donations. The Tribunal accepted that such omission justified revisional jurisdiction under section 263 and upheld the direction for fresh assessment. Case-Laws Income Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462951