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2014 (6) TMI 464 - AT - Income TaxRejection of order u/s 143(3) of the Act Admission of additional evidence under Rule 46A of the Rules Held that:- Before the AO assessee has not filed confirmatory letter and other evidence to prove the genuineness of the deposits - additional evidence was filed before the CIT(A) in order to prove the genuineness of the deposits there was no iota of evidence that the additional evidence was ever confronted to the AO before taking cognizance of the same for adjudicating the appeal filed before him - additional evidence were filed for the first time before the CIT(A) and it was never confronted to the AO for his comments or for remand report and the evidence was taken into account by the CIT(A) while deleting the addition made by the AO - there is a clear violation of the provisions of rule 46A of the Rules the order of the CIT(A) suffers from infirmity and it is not valid in the eyes of law thus, the order of the CIT(A) is set aside and the matter is remitted back to the AO for re-adjudication Decided in favour of Revenue.
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