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2017 (8) TMI 166 - AT - Income TaxReopening of assessment - Violation of the principle of natural justice - Held that:- We find considerable cogency in assessee’s counsel contention that lower authorities have not given proper opportunity to the assessee to substantiate its case as assessee is having all the papers and documents with him which he filed in the shape of Paper Book before us, as aforesaid, needs to be examined at the level of the Ld. CIT(A) afresh alongwith other related documents / evidence. Therefore, in the interest of justice, we set aside the issues in dispute to the file of the Ld. CIT(A) for fresh consideration.
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