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2018 (3) TMI 155 - HC - Income TaxRevision u/s 263 - Held that:- In the present case the facts narrated in the subject order would disclose that the assessee was issued with notice with respect to the specific head i.e. the warranty claimed on the ground that the AO had not conducted proper enquiries. The assessee replied to the notice. In the course of the revisional proceedings, the CIT furnished a copy of a ledger extract to the assessee. The other documents indicated that ledger extract was based upon the existence of statement of one Mr. Praveen Aggarwal. Having regard to these materials the assessee demanded that the copy of the statement be provided to it. Concededly that statement was not provided. The order to that extent cannot be sustained. The matter is accordingly directed to be gone into afresh by the Commissioner who will in the remanded proceedings provide a copy of the statement of Mr. Praveen Aggarwal and any other material that he chooses to rely upon and after hearing the objections of the assessee, proceed to make the final order. It is clarified that if the statement (of Mr.Praveen Aggarwal or anyone else) is denied and a cross examination is demanded, that can be the appropriate subject matter of enquiry by the AO.
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