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2015 (11) TMI 1807 - AT - Income TaxAdmission of additional evidence - additional evidence by citing Rule 46A of the Income tax Rules, 1962 - HELD THAT:- CIT(A) has not pointed out as to which of the details/evidences furnished by assessee were in the nature of additional evidences to be admitted on record under rule 46A. Per contra, the assessee has claimed to have not submitted any additional evidence. In such situation, we are of the opinion, that without delving into this controversy, the assessee should be given an opportunity to get consideration on the details/evidences of both the projects. The matter, therefore, deserves to be restored to the file of AO for passing the assessment order after considering the details/evidences submitted by the assessee pertaining to budgeted cost of both the projects and revenue recognition therefrom. Therefore, set aside the impugned order and remit the case back to the file of AO on this limited issue, who after considering all the details of the projects and supporting evidence, shall pass the assessment order afresh after giving reasonable opportunity of being heard to the assessee. The assessee shall be at liberty to furnish all the details/evidences which he deems fit to submit in support of its case.
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