Dismissing the appeal the Court held that  The Chief Commissioner had ordered the Assessing Officer to determine the amount eligible for deduction. Even otherwise, the Assessing Officer, under the Act itself was responsible for ensuring the regularity of returns of income in his jurisdiction and had the authority to examine them, ask for supporting documents, recompute the taxable income and issue assessment orders and raise tax demands. The Assessing Officer also had the power to ask for books of account, documents and other evidence from the assessee to verify the accuracy and completeness of the return of income filed. The order of the Tribunal rejecting the deduction under section 80-O was not interfered with. (AY.1995-96)