https://www.taxtmi.com/caselaws?id=282386 An adverse determination based on a statutory exception cannot be sustained unless the assessee is given a fair opportunity to meet that issue. Here, the Tribunal moved from the deduction claim under section 80P(2)(a)(i) to section 80P(4) and its Explanation without first allowing the assessee to place material and submissions on that exception. The appropriate course was remand for fresh consideration so the applicability of section 80P(4) could be examined after hearing the assessee. The matter was therefore sent back for de novo adjudication, with all contentions left open before the Assessing Officer. en-us Wed, 21 Feb 2018 00:00:00 +0530 Mon, 05 Aug 2019 20:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282386 An adverse determination based on a statutory exception cannot be sustained unless the assessee is given a fair opportunity to meet that issue. Here, the Tribunal moved from the deduction claim under section 80P(2)(a)(i) to section 80P(4) and its Explanation without first allowing the assessee to place material and submissions on that exception. The appropriate course was remand for fresh consideration so the applicability of section 80P(4) could be examined after hearing the assessee. The matter was therefore sent back for de novo adjudication, with all contentions left open before the Assessing Officer. Case-Laws Income Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282386