SHRI BIJAN KALITA,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.104/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

disallowance of donation of Rs. 11,000/- made by ld. AO without appreciating the fact that the payment of said donation was made out of commercial expediency. 5. For that the ld. CIT(A) was not justified in passing the impugned order without issuing any valid notice to the appellant and without giving any opportunity of hearing and in gross