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2019 (5) TMI 1754 - AT - Income TaxReopening of assessment - as alleged assessee's business activities is to provide accommodating entries - petitioner has been denied an opportunity of fair hearing by providing copy of the statement and related details - HELD THAT:- As decided in case of Chandra Devi Kothari [2015 (2) TMI 1313 - KARNATAKA HIGH COURT] as held that since the petitioner has been denied an opportunity of fair hearing by providing copy of the statement and related details, the matter is required to be reconsidered by the AO by providing fair and reasonable opportunity of hearing to the assessee after furnishing details / copy of the statement based on which the impugned assessment order has been passed. From the above Para from the judgment of Hon’ble Karnataka High Court, it is seen that matter was restored back to the file of the AO for fresh decision after providing copy of the statement of Shri Mukesh Choksi and other related details. - Assessee’s appeal is allowed for statistical purposes.
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