2020 (11) TMI 861

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....ent appeal has been filed by the assessee wherein the correctness of the order dated 25.08.2019 of CIT(A) Ludhiana pertaining to 2009-10 assessment year is assailed on various grounds. However, at the time of hearing ld. AR confined his arguments to ground No. 2 raised in the present appeal which reads as under: "2. That Ld. CIT (A) has erred in law and facts of the case in upholding the ....

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....s u/s. 143(2) was never issued and served upon it. In order to verify this contention of the appellant I have called for the assessment record and from the perusal of the same is came to the-notice of the undersigned that the notices u/s. 143(2) of the Act dated 09.05.2016 along with the questionnaire is available at page No. 14 of the appellant record. The appellant has not challenged the validit....

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.... submission that the letter No. 1307 dated 05.02.2019 of the AO made available in the remand proceedings, no categoric finding has been given saying that notice u/s. 143(2) of the Act was ever issued. It was his submission that he has a copy of the said letter in his possession wherein it is clearly evident that the issue has been avoided as no such reference to notice having been issued has been ....

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.... finding arrived at in para 5.3 highlighted again by ld. AR was referred to and it was his submission that it just skirts the issue and does not deal with the grievance of the assessee. 4. The ld. Sr. DR relied upon the impugned order. 5. The parties were directed to address their arguments whether a remand back to the ld. CIT(A) would satisfy the grievance as admittedly the fact whether not....