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2020 (9) TMI 576 - HC - Income TaxValidity of reopening of assessment - computation of deduction u/s 80M - As per tribunal grounds does not arise out of the reasons recorded by the learned assessing Officer - AR has not controverted the findings of the learned Commissioner of Income Tax (A) that this ground does not arise out of the order of reassessment of the learned Assessing Officer - HELD THAT:- Tribunal has not given any independent reasons as to why the grounds canvassed by the assessee before the Tribunal does not merit consideration. The Tribunal is required to record reasons as to why there is disagreement with the finding of the Lower Appellate Authority and why the grounds raised by the assessee cannot be entertained. Since the order is devoid of reasons, we are constrained to interfere with the impugned order to the extent indicated and remand the matter back to the Tribunal for fresh consideration - above two issues are set aside and remanded to the Tribunal for fresh consideration.
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