Order issued by Assessing Officer granting claim without examining eligibility of assessee for claim, is an order prejudicial to interest of revenue entitling Commissioner to interfere under section 263

Order issued by Assessing Officer granting claim without examining eligibility of assessee for claim, is an order prejudicial to interest of revenue entitling Commissioner to interfere under section 263 - [2010] 8 TAXMANN.COM 263 (KER.)