2018 (4) TMI 1864

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....ted against the order dated 29.03.2016 passed by the CIT u/s 263 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the assessment year 2011- 12. 2. Briefly stated, the facts of the case are that the return was filed on 29.09.2011 declaring total income of Rs. 2.24 crore, inter alia, claiming deduction u/s 35(2AB) of the Act. The ld. CIT has recorded that the asse....

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.... AR submitted that this information was erroneously given to the ld. CIT inasmuch as the Assessing Officer did make enquiry as was evident from his order sheet entry dated 03.02.2014 by which certain enquiry was conducted qua deduction u/s 35(2AB) of the Act. Without going into the authenticity of the claim of deduction, we find that the ld. CIT set aside the assessment order primarily on the....