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2019 (7) TMI 940 - HC - Income TaxRevision u/s 263 - proof of AO's order to be erroneous or prejudicial - As decided in [2017 (12) TMI 1349 - ITAT KOLKATA] Principal CIT passed the impugned order u/s 263 without giving any finding or conclusion as to how the order of the Ao was erroneous on merits in respect of the issue raised in the notice issued u/s 263 and set aside the same on the ground of lack of enquiry by the Assessing Officer without even putting the assessee on notice - HELD THAT:- If that be the case, it ought to have decided the question itself or remanded the matter back. It has done neither. It has simply allowed the appeal. We are minded to remand the matter to the tribunal for de novo consideration. This is our tentative view subject to hearing the respondent. The advocate-on-record for the appellant is directed to give notice to the respondent of this appeal along with the gist of this order. The appeal is formally admitted. Let the appeal appear for orders on 22nd July, 2019.
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