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2019 (3) TMI 1294 - AT - Income Tax10% adhoc disallowance - bogus expenditure - CIT(A) sent the additional evidence for verification to A.O and noted that the A.O. has not responded then he proceeded to take adverse reference against the assessee - HELD THAT:- We find that the CIT(A) has passed a bizarre order. When the A.O. has not responded to his remand, how adverse inference can be taken against the assessee is beyond comprehension. Hence, in the facts and circumstances of the case, in the interest of justice, we remit this issue to the file of the A.O. The A.O. is directed to consider the issue afresh in light of the additional evidence submitted by the assessee. - Appeal by the assessee is allowed for statistical purpose.
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