2011 (8) TMI 1188

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....Nivedita Biswas ORDER G. C. Gupta (Vice President) The appeal by the assessee is directed against the order of the Commissioner of Income-tax passed under S.263 of the Income-tax Act, 1961. 2. The learned counsel for the assessee submitted that the claim of the assessee for deduction was allowable under S.10A of the Act, as against the claim made by it under S.10B of the Act in the return of i....

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.....10B of the Act, which was allowed by the assessing officer without making further enquiries with regard to allowability thereof. Accordingly, the order of the assessing officer could be interfered with by the Commissioner of Income-tax under S.263 of the Act. However, the Commissioner of Income-tax should have remanded the matter to the file of the assessing officer with a direction to consider t....