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2016 (12) TMI 120 - BOMBAY HIGH COURTAdmitting Additional Evidence - Contravention of the provisions of Rule 46A(3) of the Income Tax Rules, 1962 by the learned Commissioner of Income Tax (Appeals) - Held that:- The Tribunal has found that the so called fresh evidence was already on record before the Assessing Officer. Therefore no fresh evidence was filed. This finding is not shown to be perverse in any manner. In the above view, no question of law arises for our consideration, much less any substantial question of law.
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