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ITAT Quashes 263 Revision on Political Donation – AO’s Enquiry Found Sufficient
Case Law Details
- Case Name
- Vitthaldas Nathubhai Shah Vs PCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Ahmedabad
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Vitthaldas Nathubhai Shah Vs PCIT (ITAT Ahmedabad)
ITAT Ahmedabad Quashes 263 Revision on Political Donation – AO’s Enquiry Held Adequate; No Incriminating Material Linking Assessee – 263 Jurisdiction Invalid, Rules ITAT- Revision Cannot Replace AO’s Plausible View
Assessee filed return for AY 2020-21 declaring income of ₹1.01 crore. His case was scrutinized for verifying Chapter VI-A deductions. AO, after detailed enquiry u/s 142(1), accepted assessee’s claim of deduction of ₹15 lakh u/s 80GGC for donation made to Kisan Party of India, along with other deductio...
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