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2012 (12) TMI 326 - AT - Income TaxNo opportunity of being heard given to assessee - Held that: - As notices u/s 143(2) were issued to the assessee on 30.6.2008, 17.4.2009, 18.5.2009, 10.6.2009, 21.7.2009, 1.10.2009 along with questionnaire and notice u/s 142(1 dated 30.6.2008 and 17.4.2009 served through speed post, therefore, the contention of the assessee that proper opportunity of being heard was not provided is without any basis. Addition to income - unexplained - Held that:- As CIT(A) affirmed the disallowance but no remand report was obtained from the AO and the disallowances were maintained on the ground that the necessary details could not be filed before the AO. Thus the issue is remanded back to the file of AO to examine the claim of the assessee afresh after providing due opportunity of being heard - in favour of assessee for statistical purposes.
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