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2020 (1) TMI 1098 - HC - Income TaxAddition u/s 68 - HELD THAT:- Tribunal restored the issue to the file of the AO for deciding the merits of the issue of addition u/s 68 afresh with the direction to the assessee to produce all the documents before the Assessing Officer. The order further permitted the AO to carry out enquiries which are deemed fit in the facts and circumstances of the case, including inquiries from the banks of parties transacted. The assessee was to be afforded sufficient opportunity of hearing. Appellant states that the Assessing Officer has not considered the submissions advanced by the assessee before him and statutory appeals have already been preferred before the CIT (A), which are still pending. He states that the assessee would be satisfied if the Court were to issue directions to the CIT (A) to deal with all the grounds raised by the assessee in its statutory appeals in respect of the aforesaid two assessment orders. The appeals are, accordingly, disposed of with a direction to the CIT (A) to deal with all grounds raised by the appellant while deciding the said appeals
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