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2017 (12) TMI 1694 - ITAT DELHIRevision u/s 263 by CIT - As per CIT no enquiries were conducted by AO in respect of sundry creditors - Whether no enquiry was undertaken by the Pr. CIT to come to the conclusion that the original assessment order was erroneous and prejudicial to the interest of revenue? - HELD THAT:- On perusal of the order of the ld CIT, it is noticed that it has not stated how the order of the AO is erroneous as complete income including the job work income was shown. It was also not stated that how the survey of the premises of the father of the assessee has made the order erroneous. CIT has stated that why the tax has not been deducted at source on payments to ABC Enterprise. However, in the same order the CIT himself has stated that assessee was the proprietor of ABC Enterprise and M/s. Shiva International. As the payment is made from one proprietary concern to another proprietary concern of the same assessee, DR could not show any provision of tax deduction at source applicable. Furthermore, the ld CIT has not carried out any enquiry to show that order passed by the ld Assessing Officer is erroneous. In view of this Hon'ble Delhi High Court in Pr.CIT Vs. Delhi Airport Metro Pvt. Ltd [2017 (9) TMI 529 - DELHI HIGH COURT] has held that when no enquiry was undertaken by the Pr. CIT to come to the conclusion that the original assessment order was erroneous and prejudicial to the interest of revenue, it cannot be sustained. When the ld CIT has sent the entire matter back to the file of Assessing Officer for fresh assessment can also be done only after he undertakes an enquiry. Apparently, same is missing in this case. - Decided in favour of assessee.
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