https://www.taxtmi.com/highlights?id=77915 The ITAT Mumbai addressed the disallowance of relief u/s. 89 in an assessment order u/s. 143(3). The issue pertained to the difference between returned and assessed income, specifically regarding relief for voluntary retirement or termination of service. The tribunal noted the absence of a specific mention of any defect in the assessee's submissions in the assessment order. The CIT(A) was criticized for not addressing the main issue and passing a non-speaking order. The tribunal emphasized the need for quasi-judicial authorities to provide reasoned orders as part of natural justice principles. Consequently, the non-speaking orders were set aside, and the case was remanded to the assessing officer for a fresh reasoned assessment after granting the appellant an opportunity to be heard. The assessee's appeal was allowed. en-us Wed, 29 May 2024 13:10:15 +0530 Wed, 29 May 2024 13:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77915 The ITAT Mumbai addressed the disallowance of relief u/s. 89 in an assessment order u/s. 143(3). The issue pertained to the difference between returned and assessed income, specifically regarding relief for voluntary retirement or termination of service. The tribunal noted the absence of a specific mention of any defect in the assessee's submissions in the assessment order. The CIT(A) was criticized for not addressing the main issue and passing a non-speaking order. The tribunal emphasized the need for quasi-judicial authorities to provide reasoned orders as part of natural justice principles. Consequently, the non-speaking orders were set aside, and the case was remanded to the assessing officer for a fresh reasoned assessment after granting the appellant an opportunity to be heard. The assessee's appeal was allowed. Highlights Income Tax Wed, 29 May 2024 13:10:15 +0530 https://www.taxtmi.com/highlights?id=77915