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2013 (11) TMI 1548 - AT - Income TaxAddition on Working of capital gain and tax entire business income - CIT(A) directing AO to delete the working of capital gain and tax entire business income and not to treat any part there of as capital gain - invoking the provisions of section 153A - Held that:- During the appellate proceedings before us, assessee filed three compilations. In reply to the query of the Bench, it was stated that all the documents filed in compilations were before AO as well as Ld. CIT(A). To verify the same, assessment records were called for and it was found that certain documents claimed to have been filed before AO were not part of the assessment record. Learned counsel of the assessee was fair enough to concede that the papers which are not part of assessment records may be treated as additional evidence before Ld. CIT(A) and therefore matter may be sent back to the file of Ld. CIT(A) for fresh adjudication after obtaining remand report from the AO on this additional evidence. Ld. DR did not object to this submission of the assessee’s counsel. - Decided in favour of assessee for statistical purpose.
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