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2022 (5) TMI 441 - AT - Income TaxValidity of reopening of assessment - bogus purchases - as argued no notice under section 143(2) of the Act was served on the assessee - appeal of the assessee was decided by the learned CIT(A) on merits of the case, however, the assessee could not represent before him - HELD THAT:- CIT(A) has given finding that notice under section 143(2) of the Act has been issued by the learned Assessing Officer but there is no finding whether it has been served on assessee or not. Further, there is no finding that though purchases have been shown by the assessee in its books of account but whether thoe have been in included in the sales, which is not disputed by ld AO . Further there is no reference of any quantitative details maintained by the assessee. Therefore, in the interest of justice, we set aside this appeal back to the file of the learned CIT(A) with a direction to the assessee to raise all these contentions before the Commissioner of Income-tax (Appeals). The assessee is directed to submit within 90 days from the date of this order all these details as well as written submissions placed before us. The learned CIT(A) after granting opportunity of hearing may decide the issue on the merits of the case. Accordingly, all the grounds of appeal are allowed for statistical purposes.
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