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2013 (5) TMI 194 - AT - Income TaxUnexplained investment - Non-compliance of the notice issued by assessing officer u/s 142(1)(2) of the act - CIT (A) annulled the assessment order passed by the ITO – Held that - However, since the learned CIT(A) had not decided the issue on merit, therefore, we in the interest of justice, deem it proper to restore the issue to his file for adjudicating the issue on merit. Needless to say, he shall give due opportunity of being heard to the assessee and decide the issue as per law.
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