https://www.taxtmi.com/caselaws?id=306825 The Appellate Tribunal allowed the appeal for statistical purposes, emphasizing procedural fairness and adherence to legal requirements in tax assessment matters. The Tribunal directed the assessee to file an application for exemption under section 54F of the Income Tax Act and instructed the CIT (A) to consider the application and decide the appeal on its merits, ensuring a fair opportunity for the assessee to present her case. The Tribunal set aside the issue to the file of the CIT (A) with directions for a proper hearing and decision on the exemption application and the appeal. en-us Fri, 18 Jun 2021 00:00:00 +0530 Wed, 01 Mar 2023 01:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306825 The Appellate Tribunal allowed the appeal for statistical purposes, emphasizing procedural fairness and adherence to legal requirements in tax assessment matters. The Tribunal directed the assessee to file an application for exemption under section 54F of the Income Tax Act and instructed the CIT (A) to consider the application and decide the appeal on its merits, ensuring a fair opportunity for the assessee to present her case. The Tribunal set aside the issue to the file of the CIT (A) with directions for a proper hearing and decision on the exemption application and the appeal. Case-Laws Income Tax Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306825