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2012 (7) TMI 991 - AT - Income TaxAssessment of loss - Held that:- In the absence of any material to show that the assessee has filed any such supporting material before the A.O. or such material was examined by the A.O. during the course of assessment proceeding or the ld. CIT(A) has called for the remand report from the A.O. on the impugned issue, we are of the view that in the interest of justice the matter should go back to the file of the A.O. and accordingly we set aside the orders passed by the Revenue Authorities on this account and send back the matter to the file of the A.O. to decide the same afresh
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