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2018 (10) TMI 185 - ITAT KOLKATAValidity of Reopening of assessment - revision u/s. 263 passed by the Ld. CIT setting aside the order passed u/s. 147/143(3) directing the AO to do fresh assessment- no proper opportunity before the AO during reassessment proceedings - denial of natural justice - Held that:- No proper opportunity was given to assessee by AO during the reassessment proceedings and so we are, therefore, of the opinion that assessee did not get proper opportunity before the AO during reassessment proceedings. In the light of decision in Tin Box Company [2001 (2) TMI 13 - SUPREME COURT] and taking into consideration the fact the order of the AO in similar cases being upheld up to the level of Apex Court, and taking note of order in Jansampark Advertising & Marketing Pvt. Ltd. [2015 (3) TMI 410 - DELHI HIGH COURT], and the DR accepted that assessee did not get proper opportunity before the AO during reassessment proceedings, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of AO for de novo assessment and to decide the matter in accordance to law after giving opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes.
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