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2019 (9) TMI 1560 - AT - Income TaxValidity of the assessment u/s 153A - HELD THAT:- As noticed that the assessee in his written submissions dated 22.08.2016 stated that the search team had confronted the assessee with unauthentic document. In the present case, it is not clear as to whether any au then tic document was confronted to the assessee or not. AO so mentioned that a reference was made on 27.11.2012 but it is not clear for which purpose the said reference was made . So in the absence of clear facts on record, this issue is also set aside to the file of the Assessing Officer to be adjudicated a fresh, in accordance with law after providing a due and reasonable opportunity of being heard to the assessee”. Since, the verbatim of the order, in the present case is also same, and in the absence of any change in the material facts, we hereby remand the matter back to the file of the AO to adjudicate a fresh, in accordance with law after providing opportunity of being heard to the assessee. Appeals of the assessee are allowed for statistical purpose.
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