Friday, July 31, 2020

ITAT remanded matter to for re-adjudication as CIT(A) summarily dismissed matter ex parte

INCOME TAX : Where Assessing Officer disallowed deduction under section 80P(2)(a)(i) and on appeal, Commissioner (Appeals) summarily dismissed matter ex parte observing that appellant had neither attended nor filed any clarification, matter was to be readjudicated

from www.taxmann.com Latest Case Laws https://ift.tt/2Xuz8Np
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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