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TMI Blog2017 (2) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... ended on behalf of the assessee with whom the issues were discussed. Nowhere it is stated that what were the submission of the assessee and why those were not accepted. CIT admitted that the assessee had furnished the details relating to admissibility of expenses on foreign tour, repairs maintenance, account of vehicles but no findings have been given on the said details, neither any remand report was sought, it is also not directed which inquiry was to be made by the AO. He simply directed the AO to examine the issue again and to pass a fresh order. In our opinion, the order passed by the ld. CIT is a non-speaking order. We, therefore, deem it appropriate to set aside the impugned order to the file of the ld. CIT for deciding the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the Act) 4. Facts of the case in brief are that the assessee e-filed its return of income on 30.09.2008 declaring a loss of ₹ 9,44,077/- which was processed u/s 143(1) of the Act on Nil income. Later on, the case was selected for scrutiny and the AO framed the assessment u/s 143(3) of the Act by making an addition of ₹ 2,38,568/- on account of disallowance of expenses under the head freight cartage, electricity generator, wages incentive, packing material etc. Thereafter, the ld. CIT, Meerut invoked the provisions of section 263 of the Act by observing that the assessment order appears to have been passed without proper investigation and inquiry and thus found to be erroneous and prejudicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order passed by the Assistant Commissioner, Circle-2, Meerut appears to have been passed without proper investigation and inquiry from that observation. From the said observation of the ld. CIT, it is clear that he was not sure how and in what manner the assessment order passed was without investigation and inquiry done by the AO, the word it appears used by him shows that he was not sure. Moreover, the ld. CIT stated that Sh. Rajiv Jain, CA attended on behalf of the assessee with whom the issues were discussed. However, nowhere it is stated that what were the submission of the assessee and why those were not accepted. Furthermore, the ld. CIT admitted that the assessee had furnished the details relating to admissibility of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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