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2012 (12) TMI 700 - ITAT KOLKATAUnexplained creditors, fixed assets and advances - CIT(A) deleted the addition - Held that :- CIT(A) had failed to observe the procedure as laid down under Rule 46A of ITR 1962 as AO who has to be allowed reasonable opportunity to examine the additional evidences as well as, where deemed fit, cross-examine the witness(es) produced by the appellant. In view of the foregoing, it is fit and proper to restore the matter back to the file of the AO for the consideration of the evidences/materials furnished by the assessee before the CIT(A) for the first time. The scope of the examination by the AO would be the same as that defined under rule 46A of the Rules with placing no fetters or restriction on either party in the ensuing proceedings. See Tin Box Co. v. CIT [2001 (2) TMI 13 - SUPREME COURT ] - Revenue's appeal is allowed for statistical purposes.
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