Tribunal held that since Commissioner (Appeals) had not analysed relevant judicial precedents on subject and had simply accepted version of assessee without independently applying his mind to facts of case the appeal is restored to file of Commissioner (Appeals) for de novo consideration. (AY. 2019-20)
ACIT v. Shreeji Shipping Services (India) Ltd. (2024) 205 ITD 509 (Rajkot) (Trib.)
S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Failure to file Form No 10CCB-Order of CIT(A) allowing the claim is seta side with the direction to pass speaking order. [S. 250, Form No 10CCB]
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