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2014 (6) TMI 843 - AT - Income TaxAdmission of additional evidence under Rule 46A of the Act – Held that:- Relying upon Prabhavati S. Shah v. CIT [1998 (2) TMI 107 - BOMBAY High Court] - while ordinarily the matter should go back to the file of the CIT(A) to meet the objection/s raised by the AO – it is not necessary or even proper to do so in the facts and circumstances of the present case - the assessee’s counsel had withheld all the papers on account of his differences with the assessee, and who had therefore with great difficulty - through the agency of a common friend, reconstructed the file - there was even a conflict with regard to the receipt of the assessment order by the assessee - being on 28.3.2006 and 29.12.2006 as per the AO and the assessee - it constitute valid grounds for non-furnishing the said details and evidences before the AO in the assessment proceedings, satisfying the condition of r.46A(c) - The CIT(A) was justified in admitting the additional evidences adduced before him by the assessee – Decided against revenue.
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