The Cit-Ii, Pune vs M/S Brahma Associates on 21 October, 2016
15. On hearing both the parties on this issue, we find, this issue was
not adjudicated by the Lower Authorities in proper perspective by giving
speaking order as requested by the Ld. Counsel. Accordingly, we are of
the considered opinion that this issue should be remanded to the file of
Assessing Officer for fresh adjudication after considering the judgment of
Hon'ble Jurisdictional High Court in the case of CIT Vs. Brahma
Associates (supra.) and after giving reasonable opportunity of being heard
to the assessee. Accordingly, this part of ground raised by the
assessee is partly allowed for statistical purposes.