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2018 (11) TMI 784 - AT - Income TaxRevision u/s 263 - denial of natural justice - no sufficient opportunity was granted to the assessee as it can be seen that the notice invoking provisions of section 263 was issued on 18.2.2016 and the impugned order was passed on 14.3.2016 - Held that:- After considering the totality of the facts and considering the fact that as per provisions of section 263 of the Act, order of the A.O. can be revised by the Ld. Principal CIT, but the same provision mandates that such order cannot be passed without providing opportunity to the assessee. In the present case, we are of the view that sufficient opportunity is not granted to the assessee for representing and explaining the facts of the case. We therefore, set aside the impugned order and restore the issue to the file of the Principal CIT to decide the case afresh after providing sufficient opportunity to the assessee - Appeal of the assessee allowed for statistical purposes.
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