Sec. 2(22)(e) of Income Tax Act, 1961— Deemed dividend —Though several opportunities were given to the assessee by the CIT(Appeal), it was found that in the interest of justice and for the fact that the Income Tax Laws are within the ambit of welfare legislation one more opportunity may be given to the assessee and therefore, the matter should be restored to the file of the CIT(Appeal) wherein he is directed to examine the facts of the assessee?s case in terms of Section 2(22)(e) and various case laws referred by the Ld. AR of the assessee - BHAIRAVNATH TRIMBAK KADLAG V/s ASSTT. CIT - [2020] 28 ITCD Online 033 (ITAT-PUNE)