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2017 (7) TMI 1158 - HIMACHAL PRADESH HIGH COURTAddition u/s 68 - notices never came to be issued to 11 creditors - Held that:- It is not disputed that the substantial question of law is no longer res integra for it having been decided by this Court [2017 (5) TMI 1584 - HIMACHAL PRADESH HIGH COURT] wherein as held assessee vide letter dated 24.11.2008 had requested the Assessing Officer to issue summons against the aforesaid 11 creditors to ensure their attendance for their examination on oath under Section 131 of the Income Tax Act, but Assessing Officer instead of issuing notices under Section 131 of the Act proceeded to decide the case on the basis of material on record - remand back the matter to the Assessing Officer, ITA Baddi to examine and decide the matter afresh on the basis of material adduced on record by the respective parties
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