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2017 (3) TMI 188 - AT - Income TaxRevision u/s 263 - Addition u/s 40A - Held that:- Direction by the Ld. CIT-A to the assessing officer to redo the assessment denvo is not in accordance with his observation earlier. It is noted that Ld. CIT has found the order by the assessing officer to the prejudicial in as much as a sum of ₹ 15,55,000/- were paid in violation of Section 40A (3). In this regard it is the submission of the assessee that there were no payments in violation of Section 40A (3). However, this aspect has not been substantiated and needs verification and the level of AO. The assessee’s approach in not responding to the show cause notice of Ld. CIT is also not appropriate. Accordingly, we modify the order of LD.CIT and direct the AO to confine his examination to the verification of payments in violation Section 40 A(3) as referred in para 2 of the order of LD. CIT u/s. 263.
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