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2019 (12) TMI 82 - HC - Income TaxAssessment u/s 144 - Addition under Section 69A - Addition on Account of Business Income - HELD THAT:- Perusal of the show cause notice clearly indicates that the only issue chosen by the AO to call upon the petitioner to show cause, was with regard to cash deposits made during the demonetization period. No doubt, it is admitted by the learned counsel for the petitioner that the petitioner did not file any reply to the show cause notice.It is seen that the petitioner has filed a belated return where, it is stated that the petitioner has given details as to how such cash deposits were made in the Current Account. In any event insofar as the second issue, namely an addition on account of business income, is concerned, admittedly, the assessment made on such issue was not preceded by any show cause notice. Therefore, this Court is of the view that it is better the matter is remitted back to the Assessing Officer for redoing the assessment once again, after getting a reply from the petitioner in respect of both the issues, apart from the belated return filed already. Since this Court has remitted the matter back to the AO for redoing the assessment once again on both the issues also by directing the petitioner to file the reply to both the issues, a fresh show cause notice need not be issued to the petitioner in respect of the second issue viz., an addition on account of business income. Accordingly, this writ petition is allowed and the impugned assessment order is set aside. Consequently, the matter is remitted back to the Assessing Officer to redo the assessment on the following terms :- (a) The petitioner shall file their reply within a period of two weeks from the date of receipt of a copy of this order in respect of both issues. (b) On receipt of such reply, the Assessing Officer shall pass fresh order of assessment on merits and in accordance with law, as this Court is not expressing any view on the merits of the assessment in respect of both the issues, since it is for the Assessing Officer to consider and decide. (c) The whole exercise shall be done by the Assessing Officer within a period of eight weeks from the date of receipt of the reply. (d) The Assessing Officer shall afford an opportunity of personal hearing to the petitioner before concluding the assessment.
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