CIT cannot reject a claim merely because same was not verified by AO

Hitech Analytical Services Vs Pr. CIT (Gujarat High Court)

Powers conferred upon a Commissioner under section 264 are very wide. The Commissioner is bound to apply his mind to the question whether the assessee was taxable on a particular income. Section 264 uses the expression ‘any order’. It would imply that the section does not limit the power to correct errors committed by the subordinate authorities but could even be exercised where errors are committed by the assessee. There is nothing in section 264 which places any restriction on the Commissioner

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