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2018 (6) TMI 1272 - AT - Income TaxScrutiny assessment - whether notice u/s. 143(2) was issued within time or not for selection of scrutiny, in these batch of appeals? - special audit u/s. 142(2A) - Both the parties have referred to the interim orders of the Hon'ble High Court dt. 23-02-2012 and also orders of the Hon'ble High Court dt. 10-06-2014 to submit that the proceedings are stayed limitedly u/s. 142(2A), as per assessee and all the proceedings including proceedings u/s. 143 by the Revenue. - Held that:- CIT(A) has only gone by the issuance of notice probably on a remand repsort sent by AO. Revenue has not raised the contentions of stay granted by the Hon'ble High Court and period that has to be excluded before the Ld.CIT(A). Consequently, Ld.CIT(A) had no opportunity to examine this issue. It is necessary to examine the prayer made before the Hon'ble High Court in the writ petitions, the orders of the Hon'ble High Court and also to examine whether the period of stay granted by the Hon'ble High Court will apply to the proceedings absolutely or not. Since these contentions have not been raised before the CIT(A) and raised for the first time before this forum, in order to examine these issues afresh on the basis of the record, we deem it fit to set aside the orders of the CIT(A) and restore the appeals to him to decide afresh - Grounds of Revenue as allowed for statistical purposes.
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