Commissioner Of Income Tax` vs Gulshan Kumar Luthra Huf on 28 February, 2019
Our aforesaid view is fortified by
the judgment of the Hon‟ble High Court of Bombay in the case of CIT
Vs. Premkumar Arjundas Luthra (HUF)(2016) 240 Taxman 133 (Bom).
We thus in terms of our aforesaid observations restore the appeal to
the file of the CIT(A) with a direction to dispose off the same on merits.
Needless to say, the CIT(A) in the course of the set aside proceedings
shall afford an opportunity of being heard to the assessee.