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2005 (1) TMI 61 - HC - Income TaxFresh evidence - Additions of Rs. 1,93,183 in biri account for alleged sale of biri in excess of the biri available in the books out of opening stock and purchases; Rs. 5,16,279 for excessive expenses incurred in wrapper label and labelling accounts; Rs. 2,00,850 for alleged excessive claim for tobacco consumption; Rs. 1,50,000 alleged unexplained credit - "Whether Tribunal was legally right in setting aside the order of the Commissioner of Income-tax (Appeals) in respect of additions on the ground that the Commissioner of Income-tax (Appeals) failed to follow the mandatory provision regarding recording of reasons before admitting new evidence at the appellate stage and also on the ground that no opportunity was afforded to the Income-tax Officer to rebut the evidence?" - Commissioner of Income-tax (Appeals) took the additional/fresh evidence de hors to rule 46A of the Rules and the Tribunal has rightly set aside that part of the order - we answer the question referred to us in the affirmative, i.e., against the assessee
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