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2012 (9) TMI 653 - ITAT, DELHIAddition u/s 68 - alleged bogus accommodation entry based on information received from the Investigation Wing - rejection of additional evidence made under application under rule 46A - Held that:- Assessee contended that the said information was not before assessee and assessee had not opportunity to rebut the same. Hence, to meet ends of justice matter is remitted to the file of the AO to consider the issue afresh by giving a reasonable opportunity to the assessee of being heard - Decided in favor of assessee for statistical purposes.
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