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TMI Blog2017 (3) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... made enquiries, which are not emanating from the assessment order. Hence it was incumbent upon the assessee to prove that the assessing officer has duly examined these aspects. In absence of any responses from the assessee in our considered opinion there is no infirmity in the direction of learned Commissioner of income tax to the assessing officer to examine the issues denovo. - Decided against assessee - ITA No. 2760/Mum./2014 - - - Dated:- 3-3-2017 - Shri Shamim Yahya, Accountant Member And Shri Ravish Sood, Judicial Member Assessee by : None Revenue by : Ms. S. Padmaja ORDER Per Shamim Yahya This appeal by the assessee is directed against order of Ld. CIT passed u/s.263 of the Income Tax Act, dated 14.02.2014 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmation of balance of loans. Differences were also noticed in the classification thereof and certain other discrepancies were also noted in the loan accounts. It will also observed that issues relating to 40 A (2) (b) in respect of one of the parties was not examined by the assessing officer. It will also noted that the purchases remained to be verified. It was further noted that issues relating to verification of sundry creditors, reduction in share capital were also not attended. Several other discrepancies and matters were noted in which the learned Commissioner of income tax was of the opinion that the assessing officer has not examined However Ld. CIT-A noted that despite several notices nobody attended. Hence learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y noted that on several occasion notices were issued but nobody attended. Before us also despite several notices nobody has attended. Hence we do not find any cogency in this aspect of assessee submission that proper opportunity of being heard was not granted. As regards the merits of the order passed we find that learned Commissioner of income tax has raised relevant issues on which the assessing officer should have made enquiries, which are not emanating from the assessment order. Hence it was incumbent upon the assessee to prove that the assessing officer has duly examined these aspects. In absence of any responses from the assessee in our considered opinion there is no infirmity in the direction of learned Commissioner of income tax to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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