2024 (10) TMI 754

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....ondent (By Sri. M. Dilip, Advocate) ORDER PER In this petition, the petitioner seeks quashing of impugned order passed by the respondent at Annexure-B for A.Y. 2012-13 dated 27.12.2023 whereby the claim of the petitioner was rejected by the respondent. 2. A perusal of the material on record would indicate that in the first instance, the Assessing Officer having passed the order against th....

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....oner, if one more opportunity is provided by setting aside the impugned order and remitting the matter back for reconsideration afresh, the petitioner would produce additional documents to substantiate his claim. 4. Per contra, learned counsel for the respondent submits since petitioner did not substantiate his claim even after remand, the respondent was left with no option but to pass the impu....

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....genuineness and authenticity of Tax Audit Report by making necessary submissions in this regard before the Assessing Officer, I deem it just and appropriate to set aside the impugned order and remit the matter back to the Assessing Officer for reconsideration afresh in accordance with law. 6. In the result, I pass the following: ORDER (i) Petition is hereby allowed; (ii) Impugned order....