Held that PCIT has issued show cause notice for disallowance of advertisement expenses. After considering the submission opined that the advertisement is allowable. PCIT without issuing any show cause notice directed the Assessing Officer to examine the nature of the expenses with the bills and vouchers. Tribunal set aside the revision order. (AY. 2018-19)
Kalinga Institute of Social Sciences (KISS) v. CIT (2023) 226 TTJ 957 (Cuttack)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Show cause notice-Advertisement expenses-Without issuing show cause notice cannot direct the Assessing Officer to verify the bills and vouchers. [ S.40(a)(ia), 40A(3), 143(3)]