CIT (A) cannot delete Disallowance without Observing Findings of AO: ITAT [Read Order]
The Tribunal held that the CIT(A) in such circumstances was required to have called for the information from the AO, and after applying his mind, the issue should have been adjudicated in the backdrop of the explanation and the evidence filed by the assessee.
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that CIT (Appeals) cannot delete Disallowance without observing findings of the Assessing Officer (AO) and directed the CIT(A) to consider the arguments of both sides i.e. the AO and the assessee. The assessee, Shri Piyushbhai Bhailalbhai Hirpara had filed the return for the…
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