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2013 (12) TMI 254 - HC - Income TaxDeduction u/s 10B - AO doubted the status of assessee being 100% EOU - production of additional evidence before CIT(A) under rule 46A - Held that:- The assessee had filed the TDS Certificates and details of tax deduction at source in respect of the job work charges and clearing agent charges - This has not been adverted to by the Assessing Officer - Their status as a 100% Export Oriented Unit was accepted - It is not known as to why the Assessing Officer doubted the assessee's status as a 100% Export Oriented Unit - The assessee along with the return, had produced copy of the green card and filed the return of income within the due date and also produced the certificate in Form 56G from the Chartered Accountant - The assessee has been denied fair and reasonable opportunity to put forth their contentions - Once the Officer has accepted the cause shown by the assessee or their Counsel for the purpose of adjournment, and adjourned the matter for a subsequent date, the Commissioner cannot fall back on the reasons assigned, or on account of the fact that the case was adjourned seven times, to reject the appeal - The issue was set aside for fresh adjudication.
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