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ITAT remanded matter to for re-adjudication as CIT(A) summarily dismissed matter ex parte

July 31, 2020[2020] 117 taxmann.com 920 (Mumbai - Trib.)
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INCOME TAX : Where Assessing Officer disallowed deduction under section 80P(2)(a)(i) and on appeal, Commissioner (Appeals) summarily dismissed matter ex parte observing that appellant had neither attended nor filed any clarification, matter was to be readjudicated

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