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2017 (6) TMI 455 - HC - Income TaxViolation of the principles of nature justice - CIT-A accepting additional evidence - Held that:- In the over all facts and circumstances of the case, there is no violation of the principles of nature justice or fair play by the CIT (Appeals) in accepting the additional evidence in the form of the statement of one of the directors of the respondent-assessee. The CIT (Appeals) had given sufficient opportunity to the Assessing Officer confronting him with the said evidence and had given sufficient time to him to respond to the same, but the Assessing Officer failed to avail the opportunity so accorded to him. We answer the above substantial question of law in favour of the respondent-assessee and against department and hold that the CIT (Appeals) had not committed any error of law, in considering the statement of one of the directors of the respondent-assessee as recorded before him and that there was no violation of Rule 46-A of the Rules or of the principles of natural justice in accepting/relying upon the said statement as part of evidence.
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