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2014 (5) TMI 666 - AT - Income TaxEx-parte order passed u/s 263 of the Act – Opportunity of being heard not provided – Held that:- The assessee had submitted a letter seeking adjournment before the Commissioner – the Commissioner without giving further opportunity, on the basis of show cause notice itself, has set aside the assessment order – thus, the matter is required to be remitted back to the Commissioner and directed to provide due and effective opportunity of hearing to the assessee – Decided in favour of Assessee.
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