CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Speaking Order

Appeal cannot be thrown out without speaking order- CIT(A) must decide on merits, not just non-prosecution: Rules ITAT Pune

Assessee, a partnership firm, filed return declaring a loss of ₹8.23 lakh. The assessment was later reopened u/s 147 based on information of alleged bogus purchases. AO disallowed purchases worth ₹1.18 crore, treating th

Please become a Premium member. If you are already a Premium member, login here to access the full content.