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2015 (6) TMI 359 - AT - Income TaxValidity of assessment under sec. 144 - Held that:- No doubt that assessee remained non-cooperative before the Revenue Authorities, but we are also of view that Ld. CIT(A) has confirmed the assessment order in a routine, without discussing in detail the facts and circumstance of the case and also did not deal the issue on merit and passed a non-speaking order. In the background of the aforesaid discussions and precedents, we remit the issues to the files of the Ld. Commissioner of Income Tax (Appeals) to consider each and every aspects of the issues involved in the Appeal and decide the same afresh, after passing a speaking order. - Decided in favour of assesse for statistical purposes
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