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2013 (12) TMI 636 - AT - Income TaxValidity of proceedings u/s 154 – Held that:- The assessee did not appear before AO for assessment proceedings – The AO did not consider the tax deposited by the assessee – The assessee produced the challans and other material on record for verification by authorities for the first time before Tribunal – The same was not produced before AO – The issue restored for fresh examination.
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