Order denying section 80IA deduction without Reasonable opportunity not sustainable

P.S.K. Engineering –Construction & Co. Vs ADIT (ITAT Chennai) ITAT have perused the entire order but could not understand from the order whether opportunity was granted to the assessee before denying the deduction u/s.80IA of the Act. The ld.DR could not answer whether opportunity was granted or not. Every quasi-judicial order has to be a speaking order and it must be passed only after giving sufficient opportunity of hearing to the assessee. In this case, it seems that opportunity of hearing was denied to the assessee. It is also observed that the reasons mentioned in the impugned order...