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2017 (2) TMI 1011 - AT - Income TaxValidity of proceedings u/s. 148 - Held that:- It is apparent that original assessment was framed u/s. 143(3). The reasons referred to some proceedings related to the original assessment and alleged that some details were not filed by the assessee at that time. However, at the same time it is seen that no addition was made by the learned AO. There is merit in the contention of the learned DR that the original assessment order is very short and does not refer to agricultural income of the assessee, which indicates non-disclosure Be that as it may, learned CIT(A) in the interest of justice should have called for assessment record and verified the proceeding sheet and correspondence between the AO and the assessee and considered the objections raised on the validity of section 147. It appears that this issue has been decided by the learned CIT(A) without verifying these aspects, which are relevant to decide ground no.1 In the entirety of facts and circumstances, interest of justice will be served if appeal is set aside and restored to the file of the CIT(A) to decide the same afresh after giving the assessee adequate opportunity of being heard on this aspect.- Decided in favour of assessee for statistical purposes
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