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2018 (9) TMI 1162 - AT - Income TaxReopening of assessment - additions made u/s 68 of the share capital - since the director did not appear before the ld. AO the entire amount has been added to the income of the assessee - whether AO has not made independent enquiry at his end to disprove the claim of the assessee company?- Held that:- We find that the ld. CIT(A) also purposely overlooked such conduct of the AO and confirmed the same on the basis of the finding by the AO in a stereotyped manner without considering the relevant laws, the present legal position in the identical facts of the case, the judgements passed by this ld. Tribunal which has attained finality by the pronouncement of the Apex Court. The identical case which was disposed of in ITO, WARD-6 (1) , KOLKATA VERSUS M/S DEEPSIKHA DISTRIBUTORS PVT. LTD. [2018 (6) TMI 361 - ITAT KOLKATA] as held without any discussion on this issue of limitation, the Ld. CIT(A)-2, Kolkata allowed ground no.1 of the assessee before him, which states that the notice u/s 143(2) of the Act was not served as the assessee within the statutory period specified under law. Hence this order is passed without application of mind. CIT(A) has passed a mechanical order without considering the legal position and the facts of the case as brought out by the AO. Thus we set aside this appeal to the file of the AO for fresh adjudication - Decided in favour of assessee for statistical purposes.
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