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2019 (5) TMI 750 - HC - Income TaxWrit against order of AO - alleged non-compliance of direction of tribunal & principal of natural justice - addition u/s 68 - unexplained cash deposits - AO worked out the peak credit at a particular amount and brought it to tax - CIT(A) enhance the addition - Tribunal remanded the matter back to the AO for fresh consideration - AO refused to go into the source of deposits and confined the discussion only to the computation of peak credit - assessee filed present writ petition against the said order - HELD THAT:- We do not find that there was any violation of principles of natural justice. The refusal of the Assessing Officer to look into the sources of cash deposits, on the ground that there was no positive direction in this regard by the ITAT, cannot be taken to be a violation of the principles of natural justice. If the refusal of the Assessing Officer is wrong, it is a matter to be canvassed in the regular appeal. We can indicate is that though the Tribunal stated towards the end of para No.5 of its order that the grounds of appeal Nos.2 to 4 are treated as allowed, the discussion was confined only to re-computation of peak credit. Therefore, the allegation of non-compliance with the directions issued by the Income Tax Appellate Tribunal, is not patently made out so as to enable the petitioner to bypass the alternative remedy of appeal. Therefore, we find no reason to entertain the writ petition. Hence, the Writ Petition is dismissed, leaving it open to the petitioner to approach the CIT (Appeals). The Registry is directed to return the original impugned order. The CIT (Appeals) shall independently consider any such appeal filed by the petitioner without being influenced by any observations contained here.
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