2025 (3) TMI 2210

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....Act"), has been set aside, and the matter remanded to the Assessing Officer with the direction for passing of assessment order afresh. 2. Arguments heard. File perused. 3. Ld. AR for the appellant has submitted that even though the assessee did not appear before the Assessing Officer, despite notices, during appellate proceedings all relevant documents were submitted by the assessee, whereupon Learned CIT(A), NFAC called for remand report from the Assessing Officer, but even then, no final adjudication was made. The contention is that in the given situation, Learned CIT(A) should have taken into consideration the entire material verified by the Assessing Officer, and decided the appeal on merits, instead of remanding back the matte....

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....nd Daga. * Copy of Affidavit of the assessee. * Copy of affidavit of purchasers. 6. It is true that the assessee did not produce before the Assessing Officer, or during the appellate proceeding, any document to show that there was some dispute going on as regards the said land, but, the question arises whether any such document was required, when the assessee had produced the above said set of documents ? On going through the copy of sale deed dated 05.10.2010, available at page 16 to 25 of the paper book of the appellant, it would transpire that the same was executed by the assessee, only in the capacity of a Power of Attorney holder of Sh. Khushal Chand Daga. Copy of the said Power of Attorney dated 14.03.2002 i....