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2016 (9) TMI 1626 - ITAT DELHIAddition u/s 68 - Admission of additional evidences - HELD THAT:- In the interest of justice and the contention raised by the Assessee’s counsel that additional evidence filed by the Assessee by way of Paper Book No. 2 i.e. Confirmation and Acknowledgement from seller of shares with their ITR etc. which are very essential and goes to the root of the matter, hence, the same are admitted. We are also of the view that the additional evidences filed by the assessee requires thorough examination at the level of the AO, therefore in the interest of justice, we are setting aside the issues in dispute to the file of the AO to examine the additional evidences filed by the assessee and decide the same afresh, as per law, after giving adequate opportunity of being heard to the assessee. In the result, the appeal filed by the assessee stands allowed for statistical purposes.
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