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2012 (9) TMI 623 - HC - Income TaxAddition u/s 69A - reassessment proceedings - ITAT uphold CIT's order of upholding deletion as appropriate opportunity had been denied to the assessee - Held that:- As decided in Dhakeswari Cotton Mills Limited Versus Commissioner Of Income-Tax, West Bengal [1954 (10) TMI 12 - SUPREME COURT] the Tribunal ought not to have merely upheld the CIT (Appeal)’s order but should have remanded the proceeding to correct the irregularities which crept in during the reassessment proceedings. A close reading of the assessment order discloses that neither has the contentions of the assessee been discussed nor any attempt made to connect entry 177 with the assessee. It is also apparent from the Appellate Commissioner’s order that these matter were not put to the assessee. Consequently, there cannot be two opinions of the fact that assessee was denied proper opportunity to deal with the materials sought to be relied upon - direction the AO to consider the entire matter afresh after giving all the necessary materials in his possession which deemed are adverse, to the assessee and also after further affording an opportunity for cross-examination of such witnesses.
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