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2011 (7) TMI 540 - AT - Income TaxAdvance tax - Applicability of provisions of section 249(4)(a) - Revenue submitted that the original return was filed on 2-12-2006 and a revised return was filed on 15-3-2007 - Held that:- As the assessee submitted that he has paid tax due on the returned income and the said tax was adjusted against the outstanding recovery from State Bank of India & the revenie on other hand submitted that this fact needs verification so in the interest of justice, restore this matter to CIT(A) with a direction to decide the applicability of provisions of section 249(4)(a) as per fact and law after providing due opportunity of hearing to the assessee. Disallownace - Held that:- As the appellant has not been able to controvert the findings given by the AO in the impugned assessment order with regard to various additions and disallowances made therein and which are challenged in the appeal - Except making written submissions on 3-10-2010, no corroborative evidence was placed before me by the learned AR during the course of hearing. The Assessing Officer has therefore, rightly made the impugned additions and disallowance totalling to Rs. 17,09,18,102 and no interference is required there in the findings given by the AO are based on proper appreciation of the facts of the case and the same are confirmed.
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