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2017 (3) TMI 1474 - AT - Income TaxRevision u/s 263 - proper opportunity of being heard was not granted - issues relating to 40 A (2) (b) in respect of one of the parties was not examined by the assessing officer - Held that:- Commissioner of income tax in his order has duly noted that on several occasion notices were issued but nobody attended. Before us also despite several notices nobody has attended. Hence we do not find any cogency in this aspect of assessee submission that proper opportunity of being heard was not granted. As regards the merits of the order passed we find that learned Commissioner of income tax has raised relevant issues on which the assessing officer should have made enquiries, which are not emanating from the assessment order. Hence it was incumbent upon the assessee to prove that the assessing officer has duly examined these aspects. In absence of any responses from the assessee in our considered opinion there is no infirmity in the direction of learned Commissioner of income tax to the assessing officer to examine the issues denovo. - Decided against assessee
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