er authority to effect correction - addition u/s 68 - assessee claimed to have obtained loan from one “Anubhav Vinimay" but creditworthiness/genuineness of the transactions of the lender was never verified/examine by the AO and even in the loan confirmation documents, the address of the lender is not mentioned and further the assessee company neither filed the return of income of M/s Anubhav Vinimay Pvt. Ltd. nor the bank statement - HELD THAT:- Assessing Officer while framing the assessment made no discussion with the claim of the assessee and simply framed the assessment in a slip shot manner. Such an approach of the Ld. Assessing Officer cannot be appreciated. Thus, it is clear that the assessment order was passed without verification, application of mind, consequently, it is erroneous as well as prejudicial to the interest of the Revenue, consequently, the revisional jurisdiction was rightly invoked.
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Ld. Pr. CIT observed that the Ld. Assessing Officer should have made enquiri

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