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2020 (12) TMI 340 - AT - Income TaxBest judgement order u/s.144 - Assessee has not filed any relevant bills and vouchers nor other documents in respect of the expenditure incurred by the Assessee - Assessee has not co-operated to complete the assessment - Case of the Assessee is that, at the relevant point of time due to the heavy floods, the Assessee could not file any relevant material before the learned Assessing Officer - HELD THAT:- Taking into consideration all the submissions of the Assessee and the Certificate issued by the Tahsildar, Mambalam Taluk, we find that one more opportunity should be given to the Assessee to substantiate his case before the learned Assessing Officer. So far as the observations made by CIT(Appeals) that the Managing Director of the Company has to sign, we direct the learned Assessing Officer to examine the issue in accordance with the rules. So far as the admission of additional evidences is concerned, we remit the entire paper-book filed by the Assessee consisting of 636 pages, we direct the learned Assessing Officer to peruse the relevant and necessary bills and vouchers and documents and by considering the same, it is open to the learned Assessing Officer to pass an assessment order de novo in accordance with law. Appeal of assessee allowed for statistical purposes.
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