[aaykarbhavan] HC upheld revisional proceedings as exp. was allowed by AO without scrutiny of material available with him

HC upheld revisional proceedings as exp. was allowed by AO without scrutiny of material available with him

July 26, 2014[2014] 47 taxmann.com 61 (Kerala)

IT: Where entire material available with department was not considered by Assessing Officer and certain expenditure was allowed in excess, it could not be said that revision order of Commissioner was a substitution to that of opinion of Assessing Officer

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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