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2023 (4) TMI 457 - AT - Income TaxCessation of remission of liability - directions of the CIT(A) in restoring the matter to the file of the Assessing Officer for further investigation in respect of three parties - main argument of the ld. counsel for the assessee has been that since the CIT(A) had deleted the addition made by the AO, therefore, further action of the CIT(A) in directing AO to make further enquiries was not sustainable - HELD THAT:- We are unable to accept the aforesaid contentions of the ld. AR as in respect of one party i.e M/s Goodwill Corporation, earlier the said party had stated that it had done no transaction with the assessee, but later on, though, accepted that there were business transactions but denied any outstanding credit towards the assessee. Under the circumstances, when the creditor himself has stated that the assessee did not owe any liability to him, there seems no liability remaining of the assessee towards said party. CIT(A), to give fair chance to the assessee, has directed the Assessing Officer to make enquiries in respect of said liability shown by the assessee as noted above. Similarly, in respect of other two parties, the notices sent to them were received back unserved. The ld. CIT(A), under the circumstances, though at the first instance, deleted the additions made by the Assessing Officer but thereafter directed the Assessing Officer to make further enquiries in this respect as reproduced in earlier part of this order. No infirmity in the order of the CIT(A) in directing the Assessing Officer to make further enquiries. There is no merit in the appeal of the assessee and the same is accordingly hereby dismissed.
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