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2014 (5) TMI 989 - ITAT DELHIAddition made u/s 68 and 69A of the Act - Principle of natural justice – Reason to believe for issuance of notice u/s 148 of the Act – Held that:- CIT(A) has referred to the additional evidence filed by the assessee and remand report dated 30-4- 2012 submitted by AO - there is no finding as to whether the additional evidence has been admitted or not - the additional evidence which consists of income-tax record, confirmations etc. of the share applicants necessary for discharge of the onus of the assessee has not been cross verified by AO from the department’s record - in the absence of consideration, the matter is required to be remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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