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2018 (6) TMI 1570 - ITAT KOLKATAAddition u/s 68 - summons was sent to the Directors of the assessee company as well as Directors of the investing companies but none of them appeared - HELD THAT:- As relying on M/S. SRIRAM TIE UP PVT. LTD. VERSUS ITO, WD 9 (4). KOLKATA [2018 (3) TMI 1403 - ITAT KOLKATA] it fair and proper and in the interest of justice to set aside the orders of the authorities below on the issue in dispute and restore the matter to the file of the A.O. to decide the same afresh after giving the assessee proper and sufficient opportunity of being heard and after taking into consideration the entire evidence already available on record as well as other documentary evidence which the assessee may choose to file in support of its case on the issue.
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