Held that the AO has accepted certificates filed by assessee without recording reasons. Revision is justified. (AY. 2010-11)
M.K.S. Engineering Co. Pvt. Ltd. v. Pr. CIT (2023) 101 ITR 65 (SN) (Jabalpur) (Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to verify wages expenditure-Failure to deduct tax at on payments-Casual labour accepted without verification-AO accepted certificates filed by assessee without recording reasons-Revision justified. [S. 37(1), 40 (a) (ia), 143(3)]