Tribunal held that CIT(A) has to pass a speaking order after giving a reasonable opportunity of being heard. (AY. 2013-14)
Harbans Lal v. ITO (2018) 172 ITD 550 (Chd.)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)–Has to pass a speaking order after giving a reasonable opportunity of being heard. [S. 144]