9911796707
TMI Blog2024 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... :- A perusal of the material on record would indicate that the respondent-Assessing Officer has refused to accept the Tax Audit Report by Chartered Accountant on the ground that the schedule and Annexures were not signed by the partner of the CA Firm and contained only signature of the assessee. AO has also come to the conclusion that the Bank Statement of the petitioner and other documents had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the petitioner, the petitioner challenged the same before this Court in ITA No. 787/2018, which was allowed by this court vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, 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 impugned order, which does not warrant interference in the present petition. 5. A perusal of the material on record would indicate that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 dated 27.12.2023 for A.Y.2012-13 at Annexure-B passed by the respondent is hereby set-aside; (iii) The matter is remitted back to the Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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