A.O should refrain from adopting double standards of accepting in remand proceedings yet challenging it at appellate forum

In the case of ACIT v/s Praveen Kumar there was an addition made on account of unsecured loan and interest paid thereon. All the details were furnished before the A.O in form of account of the creditors along with acknowledgement of their income tax returns and bank statement .But summons issued to lenders were not responded . However during the course of appellate proceedings the lenders appeared before the assessing officer and gave

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