https://www.taxtmi.com/highlights?id=32620 The issue relating to invoking of section 40(a)(ia) was not before the AO at all and in this background, it was imperative for the CIT(A) to have issued an appropriate notice to the assessee - provisions of section 251(2) clearly militate against the aforesaid approach of the CIT(A) - AT en-us Fri, 30 Dec 2016 17:25:49 +0530 Fri, 30 Dec 2016 17:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32620 The issue relating to invoking of section 40(a)(ia) was not before the AO at all and in this background, it was imperative for the CIT(A) to have issued an appropriate notice to the assessee - provisions of section 251(2) clearly militate against the aforesaid approach of the CIT(A) - AT Highlights Income Tax Fri, 30 Dec 2016 17:25:49 +0530 https://www.taxtmi.com/highlights?id=32620