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2020 (8) TMI 707 - AT - Income TaxDeduction u/s. 80IB(10) - CIT- A deleted the addition - Revenue made out a case that the order of CIT(A) is not a speaking order - HELD THAT:- Regarding speaking order allegation of the ld. DR, As AR submitted that the order of Town Planning Authority/Collector is longest with approx 80 pages and the facts and findings are discussed throughout the order of CIT(A). Para 5.3.3 cannot be read in isolation. In response, the ld. DR for the Revenue submitted that the note furnished by the ld. AR may be sent to the CIT(A) for fresh adjudication after appreciating of the facts now given by the ld. DR. We deem it appropriate to remand this issue back to the file of CIT(A) for considering this issue afresh in the light of the submissions made by the parties. Accordingly, the grounds raised by the Revenue are allowed for statistical purposes.
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