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2012 (9) TMI 838 - HC - Income TaxNon remanding the matter to AO for providing opportunity to the assessee to furnish relevant documents - Held that:- The assessment order is bereft of any discussion as to what were the materials adverse to the assessee and what was the inference that could be drawn in the light of those materials and documents. Resultantly these matters have to be remitted for fresh consideration by the AO who shall proceed to make available the necessary documents, adverse to the assessee, and proceed in accordance with Section 69A.
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