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2012 (10) TMI 847 - AT - Income TaxPrior period expenses - CIT deleted the addition by admitting additional evidence under Rule 46A - revenue appeal - Held that:- CIT(A) did not consider any additional evidence violating Rule 46A of the Rules as he impliedly followed the provisions of Rule 46A by sending the additional evidence, which was first time submitted by the assessee to the AO for verification and the issue was de novo restored to the file of the AO. In this situation, it cannot be held that CIT (A) granted relief to the assessee by allowing the claimed expenditure but he simply restored the issue to the file of the AO for a decision in accordance with the Act. Thus this appeal of revenue is devoid of merits and deserves to be dismissed - against revenue.
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