2021 (3) TMI 254

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....ht to have appreciated that the issue involved is a debatable issue and that the order passed u/s. 154 of the Act dated 16.05.2018 is void ab initio. 4. The Ld. CIT(A) has erred in holding that it does not seem to be a debatable issue on the ground that the appellant has not filed the relevant details to justify the CSR expenses with the nature of assessee's business. 5. The Ld. CIT(A) has erred in holding that the findings of the Assessing Officer in the order u/s. 154 of the Act that there is nothing on record to demonstrate that the expenses of Rs. 7,50,500/- have been laid out wholly and exclusively for the purpose of business, is appropriate. 6. The Ld. CIT(A) ought to have appreciated that the claim for ....

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....ses of Rs. 7,50,700 is no where part of the limited scrutiny notice issued. 13. The Ld. CIT(A) ought to have appreciated the fact that the action of AO in disallowing CSR Expenses of Rs, 7,50,700 in rectification proceedings u/s. 154 is beyond the scope of Limited Scrutiny and this entire action is bad in law, nullity and void and deserve to be quashed and set aside. 14. The Appellant may add or alter or amend or modify or substitute or delete and/or rescind all or any of the grounds of appeal at any time before or at the time of hearing of the appeal." 2.2. As the said additional grounds are legal grounds, wherein, the facts are on record and facts do not require fresh investigation, following the decision of Hon'b....

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....beyond his jurisdiction and not as per law. 6. The Ld. DR, on the other hand, relied on the orders of revenue authorities. 7. After hearing both the parties and perusing the material on record as well as going through the orders of revenue authorities, we observe that the case was selected for limited scrutiny vide notice u/s. 143(2) of the Act issued on 07/04/2016, a copy which is placed at page No. 1 of the paper book and the AO has completed the assessment on 14/09/2017 by accepting the income returned by the assessee. Later on, the AO passed an order u/s. 154 by making an addition of Rs. 7,50,700/- which was incurred by the assessee towards CSR on the ground that there is nothing on record to demonstrate that the said expense is l....