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2012 (9) TMI 119 - AT - Income TaxAddition to income - additional evidence submitted by assessee - Held that:- As per the provisions of Rule 46A of Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals)first stage is the assessee sought permission for admission of additional evidence, the next stage would come that such permission would be granted by recording reasons and thereafter the additional evidence would be sent to AO for examination. In the present case additional evidence produced before the CIT(A) by assessee were sent to the concerned officer which impliedly shows that according to the CIT(A) it is a-prima facie case and only after adducing the additional evidence he should asked for Remand Report from the concerned AO. In view of this subsequent review to withdraw the order for entertaining additional evidence by not calling the Remand Report is not justified - thus it is advisable to restore matter - in favour of assessee for statistical purposes.
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