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2012 (10) TMI 204 - AT - Income TaxExpenditure of Rs.12,00,000/- under the head "Provisions on Standard Assets" Section 36(1)(viia) - Held that:- Deductions made on account of provision on standard asset and was disallowed and added to the returned income of the assessee as the assessee was unable to give any explanation and documentary evidence in support of his claim. Payments made to petrol pump of Rs.28,33,460/- For purchase of petrol used in such hired vehicles- Held that:- addition of Rs.28,33,460/- made by the AO was disallowed and added to the returned income of the assessee as the payment made was not liable to TDS. Admission of addition evidence - Rule 46A - held that:- The Ld. CIT(A), without application under Rule 46A and without recording any reason for admitting the documents and explanation filed before him and without affording reasonable opportunity to examine such evidence or documents filed before him by the AO had decided the issue in favour of the assessee, which is clear violation of principle of natural justice. It is not a case under Rule 46A(4) that the ld. CIT(A) had directed the assessee for production of any document to enable him to dispose of the appeal. - Matter remanded back to AO for denovo decision.
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