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2016 (10) TMI 1251 - AT - Income TaxAccrual of income - Additional gross receipts - assessee filed revised computation of income in the course of the assessment proceedings - AO being of the view that it was not reflected in the books of accounts of the assessee added the same to the income of the assessee - DR relying upon the orders of the tax authority submitted that the assessee may need to demonstrate that the return filed could be revised and whether the Revised Computation was accepted by the AO or not - HELD THAT:- The record shows that fresh evidence was filed before the CIT(A) and the reliance has been placed on the Remand Report where facts are stated to be accepted however allegation of contradictory statements during the assessment stage are relied upon. As find that the issue needs to decided on the basis of facts and evidences and not necessarily only by an argument advanced before the AO at the assessment stage. As per the record, assessee claims relief on the basis of aforesaid Form 16A stated to be made available to the assessee only on or after 12.10.2012 thus in the original computation these could not be reflected. Since the aspect has not been addressed and examined the impugned order is set aside and the ld.CIT(A) is directed to consider the claim of the assessee addressing the specific document - Appeal of the assessee is allowed for statistical purposes.
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