https://www.taxtmi.com/caselaws?id=772452 ITAT remanded the case to CIT(A) after finding that adequate opportunity of being heard was not provided to the assessee regarding exemption claim under section 10(26) for income from scheduled areas. The CIT(A) had denied exemption on contract income and deposit without proper hearing. ITAT set aside CIT(A)'s order directing fresh decision after considering assessee's submissions and providing reasonable opportunity as per Rule 46A. All grounds of appeal were allowed for statistical purposes. en-us Thu, 29 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772452 ITAT remanded the case to CIT(A) after finding that adequate opportunity of being heard was not provided to the assessee regarding exemption claim under section 10(26) for income from scheduled areas. The CIT(A) had denied exemption on contract income and deposit without proper hearing. ITAT set aside CIT(A)'s order directing fresh decision after considering assessee's submissions and providing reasonable opportunity as per Rule 46A. All grounds of appeal were allowed for statistical purposes. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772452