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2016 (7) TMI 573 - HC - Income TaxRejection of review petition - disallow of expenditure - revision petition filed and prayed for a direction to set aside the order passed by the second respondent under Section 143(3) and to redo the assessment after verifying the details of the cheques, through which, payments have been made, bank statements and ledger copies, which came into possession of the petitioner after the assessment was completed - Held that:- On a perusal of the impugned order, it is seen that the first respondent called for a report from the Assessing Officer and there is a reference to such a report of the officer dated 4.8.2015 in paragraph 4 of the impugned order. However, the first respondent has not stated anything as to what was the report submitted by the Assessing Officer and as to how it is relevant or not relevant to the grounds raised by the petitioner in the review petition. However, the first respondent proceeded solely on the basis as if the petitioner is estopped from raising such a contention. Thus in view, the reason assigned by the first respondent for rejecting the review petition is not tenable for the simple reason that the petitioner had initially accepted for disallowance, which cannot be a ground to put against the petitioner, since, subsequently i.e. 17.3.2014, the petitioner made a request to the Assessing Officer to consider other documents and allow deduction claimed as expenditure. Writ petition is allowed, the impugned order is quashed and the first respondent is directed to furnish a copy of the report of the second respondent dated 4.8.2015 to the petitioner so as enable the petitioner to put forth their objections and after affording an opportunity of personal hearing, the first respondent shall pass orders afresh on merits and in accordance with law.
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