2014 (6) TMI 173
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....arious grounds were raised. At the time of hearing, it was pointed out by the counsel that the assessee filed return declaring income of Rs.11,06,710/-. The Assessing Officer completed the assessment under Section 144 at the income of Rs.6,04,91,581. He stated that none of the notices issued by the Assessing Officer were received by the assessee because the assessee had changed the address. He sub....
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.... of the Assessing Officer which is upheld by the CIT(A) should be sustained. His alternate submission was that if at all the ITAT agreed with the assessee's request of sending back the matter to the file of Assessing Officer, then the cost should be awarded to the revenue so as to compensate for the waste of time of the revenue officers and the assessee should be directed to cooperate in the set a....
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.... and arguments of both the sides, we are of the opinion that it would meet the ends of justice if the order of the authorities below is set aside and the matter is restored back to the file of Assessing Officer. We order accordingly and restore the matter back to the file of Assessing Officer for making the assessment afresh de novo after allowing adequate opportunity of being heard to the assesse....