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2015 (11) TMI 731 - AT - Income TaxDeductions as claimed by assessee U/S 57 and 80C denied - invoking the provisions of section 115D - Held that:- In the peculiar facts and circumstances of the case, the impugned order does not meet the requirements of law. The specific grievances of the assessee though have been reproduced in the impugned order however while arrived at a conclusion why they cannot to be accepted has not been addressed. The statutory mandate of section 250(6) of the Act is found to be not fulfilled. In view thereof, the impugned order is set aside and the issue is restored back to the file to the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. The said order was pronounced in the open Court. - Decided in favour of assessee.
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