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Avinash Kurungot are a b.B.A. LL.B (Hons.) Graduate from Christ College or university, Bangalore. Following the a stretch within the Municipal Lawsuits, establishing appearances along the Higher Judge from Kerala and different sub-process of law, he has channelled his knowledge to the developing interesting taxation, finance and you may development blogs. The fresh table seen the CIT (A) must address for each and every part due to Homepage the brand new interest, inside an ex-parte buy, depending on Sections 250(4) and 250(6) of the Tax Operate. The fresh CIT (A) doesn’t always have the authority to dismiss an attraction to the grounds out of non-prosecution as opposed to discussing the situation’s merits. The newest Section Bench out of Duvvuru RL Reddy(Judicial Member) and S.Balakrishnan(Accountant Affiliate)concluded that the newest CIT(A) need to have recognized the additional proof to check the situation properly.
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