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2011 (4) TMI 797 - HC - Income TaxAssessment order u/s 144 - Held that:- Since, it is not disputed that the accounts of the assessee were audited and the assessee had also filed audit report u/s 44AB along with the return of income, hence, it cannot be inferred that the assessee had deliberately not produced the books of account before the assessing authority - The Tribunal has remanded the case back to the Assessing Officer to provide an opportunity to the assessee and pass a fresh assessment order thereafter - Revenue was unable to show to the Court that by doing so any prejudice had been caused to the revenue - Moreover, technicalities of law would not come in the way of the Court in rendering substantial justice, which has been done by the Tribunal by the impugned order - Further, the Revenue was not able to controvert that after the remand, fresh assessment had been framed by the Assessing Officer - Decided in favour of assessee.
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