9911796707
TMI Blog2019 (7) TMI 1917X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is directed against the orders of the Commissioner of Income-tax (Appeals)-6, Bangalore, dated 31.01.2019 for Assessment Year 2015-16. 2. Briefly stated, the facts of the case are as under: 2.1 The assessee filed its return of income for Assessment Year 2014-15 on 23.03.2015 declaring income of Rs. 8,84,780/-. The case was taken up for scrutiny and the assessement was concluded under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to (d) 4.1 It was submitted by the learned AR of the assessee that in ground Nos.3(a) to (d) (supra), the assessee has disputed the validity of the assessment order passed by the AO which was upheld by the learned CIT(A) by relying on the findings and details of the report of the Kolkata Investigation Directorate in which it is alleged that the assessee's share transactions (supra) were not genui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of fair hearing by providing copy of the statement and related details, the matter is required to be reconsidered by the AO by providing fair and reasonable opportunity of hearing to the assessee after furnishing details / copy of the details based on which the impugned assessment order has been passed. The learned AR submitted that in the light of the facts of the present case and as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir and reasonable opportunity of hearing to the petitioner and by furnishing the details / copy of the statement based on which the impugned assessment order has been passed." 4.3.2 From the above Para 8 of the judgment of Hon'ble Karnataka High Court in the case of Chandra Devi Kothari (supra) it is seen that matter was restored back to the file of the AO for fresh decision after providing copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
