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Taxpayer Deserves Opportunity To Furnish Additional Evidence If Critical To Issue, Before Completing Assessment U/s 144: Chandigarh ITAT
On finding lack of opportunities provided to Assessee and in interest of substantial justice, the Chandigarh ITAT remanded the matter to the file of CIT(A) to examine the matter of exemption u/s.
Ashwani kumar
Vikram singh yadav
Sanjay garg
Judicial member
Accountant member
Chandigarh itat
Additional evidence
Ection 144 of income tax act
Xemption claim
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