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2016 (5) TMI 1570 - AT - Income TaxValidity of assessment u/s 144 - assessee taken a ground that AO erred in passing the ex parte order without giving any sufficient opportunity to the assessee and wherein no notice u/s 144 or any show cause notice was served to the assessee before making such a huge addition - HELD THAT:- We find that ld. CIT(A) has confirmed all the additions except allowing deduction u/s 80C, relying on the remand report of AO. However, ld. counsel submits that facts needs to be remarshalled as assessee did not get sufficient opportunity to plead his case. Considering the entirety of facts, after going through the order of ld. CIT(A), in order to impart substantial justice to assessee, we restore the matter to the file of AO to pass the assessment order de novo, after providing reasonable opportunity of being heard. We order accordingly.
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