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2019 (1) TMI 1996 - AT - Income TaxValidity of assessment - assessment completed without considering any of the submissions of the assessee but by taking into consideration the evidences, which have been collected behind the back of the assessee and used in the assessment without giving assessee an opportunity of cross examination or rebuttal of the same - HELD THAT:- A perusal of the assessment order clearly shows that the Assessing Officer has collected various evidences and the same have not been put for the assessee for its rebuttal. Further, perusal of the assessment order clearly shows that the Assessing Officer has also not done any examination in respect of the advertisement revenues claimed to have been received by the assessee. AO has completed the assessment purely on the basis of presumptions that the transactions are bogus. Thus, there is insufficiency of the facts coming out of the assessment order as also there is a clear violation of principle of natural justice in so far as evidences collected against the assessee have not been given to the assessee for his rebuttal. In the interest of natural justice to both the sides, the assessment Order is set aside and the issues are restored to the file of ld. AO for re-adjudication denovo. AO shall provide the assessee all evidences collected by him and which he proposes to use in the course of assessment against the assessee. AO shall also be at liberty to call for any documents, which he feels is necessary for the completion of the assessment.
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