ITAT directs CIT(E) to pass speaking order after considering submission & following Principal of Natural Justice

Shree Digamber Jain Shiksha Samiti Vs CIT (E) (ITAT Agra) ITAT considered the rival contention of the parties and perused the material available on record, including the judgments cited at bar during the course of hearing by both the parties. As is evident from the paper book filed before us that the assessee has provided the requisite details of the name and addresses and the amount received from the persons who had booked the party hall before the Commissioner exemption further the assessee had also furnished the books of account showing the bifurcations of the commercial receipt and the inc...