https://www.taxtmi.com/caselaws?id=376339 The tribunal remanded the issue of deduction u/s 80P(2)(c) back to the CIT(A) for fresh adjudication, emphasizing the need for the assessee's physical presence and a fair hearing. The tribunal allowed the preliminary issue raised by the assessee for statistical purposes and partly allowed both appeals. It stressed the importance of adherence to principles of natural justice and directed the CIT(A) to grant a reasonable opportunity of being heard to the assessee. The tribunal's order highlighted the significance of the assessee's attendance for effective adjudication of appeals. en-us Fri, 01 Mar 2019 00:00:00 +0530 Thu, 07 Mar 2019 07:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376339 The tribunal remanded the issue of deduction u/s 80P(2)(c) back to the CIT(A) for fresh adjudication, emphasizing the need for the assessee's physical presence and a fair hearing. The tribunal allowed the preliminary issue raised by the assessee for statistical purposes and partly allowed both appeals. It stressed the importance of adherence to principles of natural justice and directed the CIT(A) to grant a reasonable opportunity of being heard to the assessee. The tribunal's order highlighted the significance of the assessee's attendance for effective adjudication of appeals. Case-Laws Income Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376339