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2012 (6) TMI 320 - AT - Income TaxCIT(A) deleting the addition made by the AO admitting the additional evidence of the assessee – assessee is covered by exceptions provided in Rule 46A - AO did not provide an opportunity to the assessee to submit relevant evidence and documents regarding clarifications asked by the AO himself before passing the assessment order - Held that:- The pre-conditions prescribed in Rule 46A must be shown to exist before additional evidence is admitted and every procedural requirement mentioned in the Rule has to be strictly complied with so that the rule is meaningfully exercised - nothing in the order of ld. CIT(A) to show that the AO was confronted with the additional evidence and asked for comment as per statutory requirement of Rule 46A(3) - the error committed by the ld. CIT(A) is that he proceeded to mix up his powers under sub-section (4) of Section 250 of the Act with the powers vested in him under Rule 46A - matter is restored to the file of the ld. CIT(A) to comply with the requirements of Rule 46A .
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