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CIT(A) Failed to Issue Proper Notice on Section 40(a)(ia) Issue, Violating Section 251(2) Provisions.

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....The issue relating to invoking of section 40(a)(ia) was not before the AO at all and in this background, it was imperative for the CIT(A) to have issued an appropriate notice to the assessee - provisions of section 251(2) clearly militate against the aforesaid approach of the CIT(A) - AT....

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CIT(A) Failed to Issue Proper Notice on Section 40(a)(ia) Issue, Violating Section 251(2) Provisions.