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2020 (3) TMI 423 - AT - Income TaxEnhancement of assessment u/s 251 - additions were made by the CIT(A) in first round - matter was remanded back by ITAT to CIT(A) - assessee sought the adjournment - CIT(A) not satisfied with the reasons mentioned by the assessee and the Ld. CIT(A) has determined the income of the assessee on already determined income - HELD THAT:- CIT(A) should have issued a fresh notice u/s. 251(2) to the assessee for substantiating its claim in order to prove the documentary evidences and to answer the query raised by the Ld. CIT(A) for the enhancement notice, but the same has not been done by the Ld. CIT(A), which is contrary to law and facts on the file and hence, the impugned order is not sustainable in the eyes of law. Further, the notice dated 16.5.2016 issued by the Inspector of Income Tax where the approval of the Ld. CIT(A)-I, Noida was of dated 17.5.2018, which shows the pre-determined mind of the Inspector and non application of mind of the authorities below and even the Inspector of Income is not competent to issue such notice. Even otherwise, on perusing the documentary evidences filed by assessee in the shape of paper book on the issues in dispute which I have discussed in the preceding paragraphs, AO has examined all the issues with supporting evidences filed by the assessee which is a matter of record. Therefore, the enhancement notice is not sustainable in the eyes of law and resultantly the enhancement made by the Ld. CIT(A) is not tenable, therefore Cancel the impugned order dated 29.10.2018 by accepting the appeal filed by the assessee.
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