Held that in the assessment order the Assessing Officer had not brought out anything explicitly or recorded any finding with regard to the deduction claimed under section 80JJAA nor was there anything mentioned in the order that he had verified the eligibility and the correctness of the claim of deduction under section 80JJA. The Act nowhere provides the exact modalities to be followed to verify a specific claim made by the assessee and it is the prerogative of the Assessing Officer to decide the extent of verification. However, it is necessary for the Assessing Officer to record the extent of verification carried out by him and to record that he has taken a considered view on the matter by proper application of mind while allowing the claim of the assessee in the matter. The Principal Commissioner in the show-cause notice had listed out the discrepancies in the claim of deduction under section 80JJAA which according to him “should have been done” by the Assessing Officer and to that extent the Principal Commissioner had found the order of the Assessing Officer erroneous and prejudicial to the interests of the Revenue. The Principal Commissioner was justified in assuming the jurisdiction under section 263 of the Act.(AY. 2017-18, 2018-19)