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ITAT remanded matter back as record of proceedings before AO didn't mention any appearance of assessee

February 6, 2019[2019] 102 taxmann.com 108 (Surat-Trib.)
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IT : Where record of proceedings before Assessing Officer did not mention any appearance of assessee and assessment records were not made available before Bench, issue of undervaluation of closing stock was to be remitted back to Assessing Officer for re-examination

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