Assessment was completed under section 147 read with section 144, making an addition on account of the purchase of immovable property based on both assessee’s TDS statement and Sub-Registrar’s report, treating them as separate transactions. CIT(A) dismissed the appeal for failure to attend various notices.   On appeal, the Tribunal remanded the matter to the file of the jurisdictional Assessing Officer. (AY. 2016-17)