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2016 (1) TMI 943 - HC - Income TaxDeduction u/s 10A - CIT(A) allowed the claim confirmed by ITAT - mandate of Rule 46-A (3) ignored - Held that:- The statutory obligation which the CIT (A) was required to discharge, under Rule 46-A(3) of the Rules, cannot be whittled down, or brushed aside as performing a ritual. While sub-rule (4) of Rule 46-A of the Rules, no doubt, confers power on the first appellate authority to cause production of documents, justice and fair play would require the assessing authority to be given the opportunity to examine such documents and put forth his objections, if any, thereto. The document which the assessee intends to place before the appellate authority, cannot be entertained by the CIT (A) except on fulfillment of the following conditions:- (1) recording reasons in writing for receiving such evidence; and (2) giving the assessing authority an opportunity to examine the documents. The order under appeal must be, and is accordingly, set aside. As the CIT (A) has examined the documents, without giving the assessing officer an opportunity of being heard, his order must also be set aside. The CIT (A) shall make available copies of the documents, placed before him by the assessee, to the assessing officer and, after giving him an opportunity of being heard in this regard, pass orders afresh and in accordance with law. - Decided in favour of revenue
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