2010 (2) TMI 1272

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..... This appeal by the assessee is arising out of the order of Commissioner of Income-tax (Appeals)-IV, Surat in appeal No.CAS/IV/96/03-04 dated 28-08-2003. The assessment was framed by the ITO, Ward-5(1), Surat u/s. 144 r.w.s 147 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for the assessment year 1995-96 vide his order dated 27-03-2002. 2. At the outset the Ld. CIT-DR objecte .....

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..... the ex parte assessment and not on re-opening. The relevant ground No.1 reads as under:- "On the facts and in circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of assessing officer in completing and passing order u/s.144 r.w.s. 147 of the I.T. Act." We find from the arguments of both the sides that the issue of re-opening u/s.147 o .....

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..... e order is not at all a speaking order. Accordingly, he urged the Bench that the matter be restored before the CIT(A) on merits. He fairly conceded that he will not raise the legal issues. On going through the case records and on hearing the Ld. CIT-DR we find that none of the authorities below have decided the issues on merits and also made addition without providing reasonable opportunity of bei .....

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