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2016 (10) TMI 695 - AT - Income TaxEx parte assessment u/s 144 - Held that:- it is required to make investigation by the department against the plaintiffs as to how cash amount of ₹ 50 lakhs was available with them which they claimed to have paid to the assessee. The department has not carried out any enquiry with the plaintiffs whether any sum was available with them which was said to have been paid to assessee. Therefore, in the absence of any such enquiry and since the department did not find any cash having been possessed with the plaintiffs, it cannot be presumed that the same was paid to the assessee. Therefore taking the totality of facts and circumstances into consideration we are of the considered view that this issue has to be restored to the file of the Assessing Officer for proper and thorough examination and the assessee shall co-operate with the proceedings. Thus, we restore the issue to the file of the Assessing Officer with a direction to examine the issue thoroughly and pass appropriate orders in accordance with law after giving adequate opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purpose.
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