9911796707
TMI Blog2024 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER In this petition, the petitioner seeks quashing of impugned order passed by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by setting aside the impugned order and remitting the matter back for reconsideration afresh, 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 interfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort by making necessary submissions in this regard before the Assessing Officer, I deem it just 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 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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