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2014 (4) TMI 74 - AT - Income TaxAdditional evidence - Whether CIT(A) has rightly rejected petition under Rule 46A for permission to file additional evidence - Held that:- There has been a time gap of one year and four months for assessee to file necessary confirmations, verifications and all other documents on record so as to raise claims of expenses and deductions. Since no evidence was forthcoming, Assessing Officer had made all additions and issued notice. Arguments raised by assessee qua bank dispute and other factors are nowhere pleaded in additional evidence petition. Rule 46A qua admission of additional evidence confined to peculiar circumstances and does not apply in each and every case. Assessee had sufficient time from 1.9.2009 to 27.12.2010 to produce on record all relevant material. Since assessee had availed sufficient opportunities in course of ‘regular’ assessment which also stands corroborated by remand report, no material prejudice has been caused to its interest. No fault with order under challenge - CIT(A) rightly rejected prayer for admission of additional evidence raised by assessee – Decided against assessee.
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