2025 (7) TMI 877

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....the Revenue : Ms. Kavita P. Kaushik, Sr. D/R. ORDER PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. Principal Commissioner of Income Tax [hereinafter "the ld. Pr. CIT"] dated 13/03/2025 framed u/s 263 of the Act. 2. None appeared on behalf of the assessee in spite of notices. We decide to proceed ex-parte. 3. The ld. D/R was hea....

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....e asking it to show-cause why the assessment order dated 29/07/2022 should not be treated as erroneous and prejudicial to the interest of the revenue as 50% of the CSR expenditure of Rs. 26,93,080/- is claimed as donation u/s 80G of the Act. The ld. Pr. CIT went on to hold that the assessment order framed u/s 143(3) r.w.s. 144B of the Act is not only erroneous but prejudicial to the interest ....