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2012 (7) TMI 253 - AT - Income TaxAppeal against denial to admit additional evidence on ground of delay even though ground was pure legal - assessee also contending assessment to be illegal and void ab initio on ground that assessment has been made in the individual name of the appellant even though the panchnama and search warrant was in the joint names - Held that:- Fact that the panchanama has been drawn up in joint names, leads to a probable inference that the warrant in question was issued in joint names. This fact has to be verified. First Appellate authority should have admitted this additional ground, which goes into the root of the matter and adjudicated the same. It cannot be rejected on the ground of delay, as it was taken before disposal of the appeal by the CIT(A) and when it is a purely legal ground and facts are on record. CIT(A) directed to admit additional ground and adjudicate the same on merits
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