ITAT Quashes 263 Revision on Political Donation – AO’s Enquiry Found Sufficient

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 deductions, & complet...