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2013 (12) TMI 471 - AT - Income TaxAssessment u/s 153C - The assessee has received Rs.89.50 lakhs through three demand drafts; Rs.5 lakhs through cheque and a further amount of Rs.89.50 lakhs in cash, for services rendered by him in connection with sale/purchase of land by DLF group of companies – Held that:- The assessee did not appear before the AO for confronting the questions – CIT(A) only considered the documents submitted in the Lok Adalat - It is not clear whether the assessee was a party in the proceedings before the Lok Adalat or he was given opportunity to explain on this aspect – Although the assessee has lodged complaints with the Police and Bank authorities – In view of natural justice the assessee was given one more opportunity to substantiate his claim – The matter was set aside for fresh examination.
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