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2015 (4) TMI 83 - ITAT AHMEDABADDeletion of additions made by the assessing Officer being unexplained cash, undisclosed income and undisclosed investment - Violation Rule 46A of the Income-tax Rules - Held that:- Rule 46A(1) stipulates the grounds on which the appellate authority can allow additional evidence. Sub rule (2) provides that the appellate authority while admitting such evidence must record its reasons in writing. Sub rule (3) provides that no evidence produced under sub rule(1) shall be taken into account unless the Assessing Officer has been given a reasonable opportunity of examining the evidence or documents produced or permitted to cross examine the witnesses examined or permitted to produce any evidence or document in rebuttal to the additional evidence produced by the appellant. One of the conditions laid down in Rule 46A is that the Assessee is entitled to submit additional evidence if proper opportunity is not given by the Assessing Officer, during the course of assessment proceedings, but in that case CIT(A) is bound to record reasons in writing for admission of such additional evidence. In the present case such exercise has not been done by CIT(A)- Matter remanded back - Decided in favour of Revenue.
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