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of Impugned order set aside, matter remitted back to Assessing Officer for fresh consideration. Assessing Officer rejected claim based on Tax Audit Report not being duly signed and non-production of bank statements and other documents. Petitioner contended that if given opportunity, additional documents would be produced to substantiate claim and establish genuineness of Tax Audit Report. In light of this specific contention, High Court deemed it appropriate to remit matter to Assessing Officer to reconsider afresh in accordance with law after giving opportunity to petitioner to produce additional evidence and make submissions regarding authenticity of Tax Audit Report.
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