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2015 (10) TMI 2538 - AT - Income TaxUnexplained investment - CIT(A) deleted the addition - additional evidence - assessee-company has supported the impugned order of CIT(A) stating that there was no additional evidence filed by the assessee before CIT(A) and CIT(A) having given relief to the assessee relying on the same evidence which was available before AO, there is no violation of Rule 46A of the IT Rules - Held that:- Keeping in view this assertion made by the assessee-company in its CO which was reiterated by Ld. Counsel of assessee, opportunity was given to Ld. DR to point out specifically the additional evidence, if any, filed by assessee before CIT(A) for the first time which has been relied by the CIT(A) to give relief to the assessee. After having gone through the relevant assessment record, Ld. DR has not been able to point out any such additional evidence filed by the assessee and relied upon by the CIT(A) to give relief to the assessee. Ld. Counsel for assessee on the other hand, has taken us through the impugned order of CIT(A) to show that there was no new evidence filed by the assessee for the first time before CIT(A) and this position clearly evident from the order of the CIT(A) has not been rebutted or controverted out by the Ld. DR. We therefore find no merit in this appeal filed by Revenue and upholding the impugned order of CIT(A), we dismiss the said appeal. - Decided against revenue
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