Court :
ITAT AGRA BENCH
Brief :
Where the Assessing Officer has not carried out necessary enquiry which ought to have been carried out for allowing deduction to the assessee under section 40(b), the order passed by the Assessing Officer was erroneous and prejudicial to the interest of the Revenue and CIT has rightly invoked the provisions of section 263
Citation :
[2010] 6 taxmann.com 89 (AGRA - ITAT)(TM)
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