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2018 (5) TMI 2079

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..... and this matter for fresh to the file of the AO. Needless to say, the assessee be given opportunity of hearing by following principle of natural justice. - ITA No. 5762/DEL/2014 - - - Dated:- 30-5-2018 - Shri N. K. Saini, Accountant Member And Ms. Suchitra Kamble, Judicial Member For the Appellant : Sh. Anil Bhalla, CA For the Respondent : Sh. Kaushlendra Tiwari, Sr. DR. ORDER .....

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..... Accountant / Authorised Representative of the assessee attended the proceedings from time to time and submitted the details asked for Books of accounts were produced and examined on test check basis. During the year under consideration the assessee company has shown its object of carrying on infrastructure activities, though the assessee during the year under consideration has not undertaken any b .....

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..... 10200004268 from 01/04/2010 to 30/04/2010, Rs, 8,25,000/ - in cash during the period 0l/07/2010 to 31/07/2010 and ₹ 5,00,000/- in cash during the period 01/11/2010 to 31/11/2010 in the account no 473010200003155 of the axis bank. Further, the assessee also received ₹ 1,00,000/- in cash on 07/10/2010 and ₹ 5,00,000/- on 15/12/2010 in the account on 157010200006361 of the axis bank .....

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..... object for remanding back to the matter of the Assessing Officer. 7. We have heard both the parties and perused the material available on record. It is pertinent to note that the documents which were produced before the Assessing Officer as well as the CIT(A) has not at all been considered by both the Revenue authorities. Therefore, it will be appropriate to remand this matter for fresh to the .....

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