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2018 (6) TMI 1671 - AT - Income TaxAddition to 10% of expenditure claimed under the head ‘Growing Charges (Farmer)’ and under the head of Transportation Charge - CIT(A) restricted the addition by admitting fresh evidence in violation of Rule 46A - HELD THAT:- There is a mention of the remand report submitted by the A.O. in the impugned order of the Ld. CIT(A) which shows that a remand report was also sought by the Ld. CIT(A) from the A.O. As already noted, the relief allowed by the Ld. CIT(A) to the assessee on both the issues is specifically challenged by the revenue on the ground of violation of Rule 46A which is not there. Moreover, the disallowance made by the A.O. on account of growing charges and other transport charges was highly excessive and unreasonable as found by the Ld. CIT(A) and there is nothing brought on record by the learned DR to rebut or controvert the findings recorded by the Ld. CIT(A) in this regard. DR has also not been able to point out as to how the disallowance sustained by the Ld. CIT(A) out of growing charges and other transport charges is not fair and reasonable. The relevant facts and figures as discussed by the CIT(A) in his impugned order show that the disallowance so sustained by him is quite fair and reasonable and there is no justifiable reason to interfere with the same, Therefore, uphold the impugned order of the CIT(A) giving relief to the assessee on both the issues - Decided against revenue
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