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2019 (3) TMI 1249 - AT - Income TaxReopening of assessment u/s 147 - assessment proceedings u/s 143(3) concluded - disallowance u/s 14A r.w.r 8D - HELD THAT:- The order is ex-facie non-speaking. The Ld. CIT(A) has not considered the objection of the assessee. During the course of hearing, Ld. Counsel for the assessee has taken additional ground against the reopening of the assessment. - matter restored before the CIT(A).
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