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2015 (11) TMI 1053 - AT - Income TaxDeduction under section 10B denied - Held that:- Before the Commissioner of Income-tax (Appeals), the assessee has produced documents whatever documents he has produced before us in paper book. However, the Commissioner of Income-tax (Appeals) declined to consider the same as there is no petition for admitting these as fresh evidence. The Commissioner of Income-tax (Appeals) failed to point out discrepancies to the assessee when it was filed as new evidence and he also refrained to consider the same. It would have been appropriate had he pointed out the discrepancies and given an opportunity to the assessee to file an application to admit fresh evidence. Instead of this, he outrightly dismissed the appeal of the assessee. Thus remit the entire issue back to the file of the Assessing Officer for fresh consideration as he had no occasion to consider the above documents as it was first time filed with the Commissioner of Income-tax (Appeals). The Assessing Officer shall redecide the issue after giving adequate opportunity of hearing to the assessee. - Decided in favour of assessee for statistical purposes.
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