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2017 (8) TMI 946 - AT - Income TaxAddition invoking the provisions of section 145(3) r.w.s. 144 - Held that:- It is not known from the order of the ld AO that before holding that the ld CIT(A) not justifying in making assessment u/s 144 of the Act requisite details of the assessment was called for or verified or not. When the summons were issued to the partnership u/s 133 of the Act and they did not appear before the ld AO as per para NO. 4 of the order of the ld CIT(A), how the ld CIT(A) has reached to a particular decision without examining the partners of the assessee and deleting the additions. In view of the above facts and on reading of the order of the ld CIT(A) it is apparent that he has merely believe the version of the assessee without even confronting the AO or calling for remand report. It is also the claim of the assessee that not proper opportunity was given to the AO therefore, in the interest of justice we set aside the issue back to the file of the AO to make the assessment de novo after carrying out proper examination.
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