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2012 (10) TMI 291 - HC - Income TaxAdmission of additional evidence under Rule 46A - revenue appeal that CIT(A) has not recorded any reason for admission of additional evidence & taking recourse to the provisions of Section 144 - Held that:- Revenue was unable to justify ex parte assessment under Section 144 except to urge a technical plea that the conditions specified in Rule 46A of the Rules were not complied with in letter and spirit while allowing permission to the assessee to lead evidence. According to the revenue, it was the assessee who had not appeared before the Assessing Officer and not that AO had failed to provide sufficient opportunity but no merit in the contention of revenue found as assessee was prevented by sufficient cause in not appearing before the AO while framing the assessment under Sections 143(3) r.w.s. 144 due to confusion relating to the jurisdiction of the AO. Also the revenue was unable to substantiate on merits that the additions made in the original assessment order were justified - against revenue.
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