Leeford Health Care Ltd v. PCIT (2022) 99 ITR 19 (Chd)(Trib)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Freebies or gifts-stockists and distributors-Enquirers were made in the assessment proceedings-Revision is not valid. [S. 37(1), 153A]

Held that the  freebies or gifts  were given to stockists and distributors.  Enquirers were made in the assessment proceedings. Once there is application of mind  and enquiry has been made by the Assessing  Officer, the assessment cannot be treated as erroneous or prejudicial to the interest of the Revenue.  (AY. 2008-09 to 2018-19)