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2014 (4) TMI 1116 - AT - Income TaxAddition made on the basis of DDIT’s report - Held that:- Similar additions on similar facts, the Tribunal has set aside the issue back to the file of AO for de-novo assessment in the case of assessee’s husband. We also find that in another assessee of the same group Tribunal has taken a similar view. Facts and issue being identical, we see no reason to take a contrary view than the view taken by the Coordinate Benches. Hence, we set aside the order of ld. CIT(A) and restore the same to the file of the AO to re-do the assessment afresh after hearing the assessee and considering all the material evidences as may be produced before him by the assessee. Needless to mention here, the AO will give a reasonable and sufficient opportunity of being heard to the assessee.
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