2012 (1) TMI 321

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....Mahavir Singh (Judicial Member) This appeal by the assessee is arising out of the order of CIT(A)-XII, Kolkata in Appeal No.439/XII/10(4)/08-09 dated 28.08.2009. Assessment was framed by ITO, Wd-10(4), Kolkata u/s. 144 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2006-07 vide his order dated 31.12.2008. 2. These two common issues raised by assessee are a....

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....ty to the assessee and that also ex parte. The Ld. Counsel for the assessee stated that the assessee could not cooperate during the course of assessment proceedings as the records were seized by police department and the relevant documents to support his case could not be furnished. In respect to issue of share application money, CIT(A) quoted the decision of Hon'ble Supreme Court in the case of C....

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....he file of Assessing Officer and he conceded the position that assessment was framed u/s. 144 of the Act and even CIT(A) has relied on some wrong conclusion. 4. In the interest of natural justice and fair play, as both issues were adjudicated by lower authorities without providing opportunity of being heard to the assessee as is evident from the orders, we set aside these issues to the file of As....