2012 (10) TMI 98

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..... erest of Revenue. Since the AO failed to make proper enquiries on the matter in issue raised in the show cause notice by the Commissioner, therefore, the Commissioner rightly set aside the assessment order with the direction to make fresh assessment in this case after properly investigating the referred issues. In the absence of any material on record to challenge the findings of the Commissioner, .....

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..... n several confirmations have not been filed. The ld. Commissioner after hearing the assessee found that the reply of the assessee is cryptic and unsatisfactory and no explanation is filed with regard to difference in sundry creditors and third party confirmations. It was, therefore, found that the AO has failed to properly and thoroughly examine the assessee s sales, difference in sundry creditors .....

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..... ssessee has not produced any material on record, therefore, the order of the ld. Commissioner may be confirmed. 4. On going through the submissions of the ld. DR in the light of the findings of the ld. Commissioner in the impugned order, we are of the view that no interference is called for in the matter. It is well settled law that if the AO did not make enquiries on the issues involved in the .....

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