2010 (10) TMI 1238

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..... s appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) dated 22.1.2010 pertaining to assessment year 2005-06. 2. The first issue raised is that Ld. Commissioner of Income Tax (Appeals) has not given any chance of submitting the various documents and has taken exactly the same view as that of Assessing Officer, therefore has not given natural justice .....

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..... eals) in his submissions assessee inter-alia submitted that under Rule 46A(1)(b) &(c) of the Income Tax Rules, 1962, he may be given an opportunity for submission and production of books of account. Ld. Commissioner of Income Tax (Appeals) sent the assessee's submission to the Assessing Officer. The Assessing Officer submitted that assessee request may not be entertained and should not be allowed .....

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..... er relied upon the orders of the authorities below. 7. We have carefully considered the submissions. In our considered opinion, natural justice will be served, if the issue is remitted to the files of the Ld. Commissioner of Income Tax (Appeals) to consider the same afresh after admitting the submissions and evidences being filed by the assessee. Needless to add that the assessee should be given .....

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