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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Effect of not passing speaking order by CIT(A) - it was ...


Income Tax Appeal Remanded as CIT(A) Failed to Issue Required Speaking Order Addressing Assessee's Contentions.

August 19, 2019

Case Laws     Income Tax     AT

Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to examine the observations of the AO vis-a-vis the objections/ contentions of the assessee - since CIT(A) failed to do so appeal is remanded to pass a speaking order after duly examining and considering all the contentions

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