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2017 (11) TMI 1375 - AT - Income TaxAddition u/s. 69A - Reopening of assessment - CIT-A deleted the addition due to lack of enquiry conducted by AO - Held that:- It was not appropriate for the learned CIT(A) to have deleted the additions by blaming the AO for not conducting proper enquiry and proceedings during assessment proceedings. However, at the same time we are in agreement with the contention of the assessee that the assessee cannot be prejudiced based on incriminating material seized from third parties at the back of the assessee unless the said relied upon incriminating material is confronted to the assessee and opportunity to rebut as well cross examination is provided to the assessee in view of the decision of Hon’ble Supreme Court in the case of Andaman Timber Industries v. CCE(2015 (10) TMI 442 - SUPREME COURT) . Thus, the matter need to be set aside and restored to the file of the A.O wherein the A.O is directed to provide copies of seized material and others incriminating material relied upon by the Revenue before prejudicing the assessee and the assessee be granted opportunity to rebut the same/cross examine the third parties from whom such incriminating material was seized by the Revenue which revenue intend to rely to prejudice the assessee . - Decided in favour of revenue for statistical purposes.
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