Case Law Details
Case Name : Diamond Beverages Private Limited Vs Pr. CIT (ITAT Kolkata)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Kolkata
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Diamond Beverages Private Limited Vs Pr. CIT (ITAT Kolkata)
Held that Commissioner should not simply relegate the point that the assessment order is erroneous to the AO. The Commissioner, after analyzing the record, ought to have recorded a categorical finding and provided valid reasons as to how the assessment order is erroneous. Revision unsustainable
Facts-
The assessee had incurred a sum of Rs.7,50,000/- as Corporate Social Responsib
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