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2019 (2) TMI 2029 - ITAT KOLKATAAddition u/s 68 - assessee had filed fresh documentary evidence under Rule 46A of the Income Tax Rules, 1962 in lower appellate proceedings - CIT-A declined to admit assessee’s relevant additional evidence and affirmed the impugned addition - HELD THAT:- We see no reason to express my agreement with such a course of action. This tribunal’s decision in Shahrukh Khan’s case [2006 (7) TMI 532 - ITAT MUMBAI] holds that in case. The CIT(A) cannot refuse admission additional evidence after calling for Assessing Officer’s remand report, we therefore restore the instant lis back to the CIT(A) for afresh adjudication on merits as per law after admitting assessee’s additional evidence filed under Rule 46A of the Income Tax Rules. It is made clear that assessee shall be afforded three effective opportunities of hearing in consequential proceedings. Assessee’s appeal is allowed for statistical purposes
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