2013 (11) TMI 1444

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....nder Section 263 of the Income Tax Act, in spite of the fact that the prior assessment order being vitiated by infirmity of lack of appropriate enquiry into the relevant aspects?    (B) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in proceeding on the premise that appropriate enquiry had been conducted by the Assessing Officer into the relevant aspects in spite of the same being not reflected in the order of assessment?    (C) Whether, on the facts and in the circumstances of the case, the finding of the Appellate Tribunal as regards the acceptance of various claims raised by the assessee in the course of the assessment were accepted by the Assessing Officer after ....

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....uch circumstances, the decision of the assessing officer cannot be held to be erroneous and prejudicial to the interest of the revenue simply because his order does not make detailed discussion in this regard." Thereafter, the learned Tribunal has relied on a decision of the Tribunal in the case of Rajesh Goel and Sons v. C.I.T. 29 SOT 253 and another decision of Mumbai Bench of the Tribunal in the case of Mrs. Katiza Soomerbhoy v. I.T.O. 100 ITD 173 Since a ground has been raised that the Assessing Officer in his assessment order has not discussed all the details at all, we have checked up the order of the Assessing Officer. The Assessing Officer in his order recorded as under:    "...during the verification of the books....