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2009 (6) TMI 79 - HC - Income TaxBest judgment assessment – Additional evidence – opportunity to AO – held that - , admittedly additional evidence was sought to be introduced by the assessee before the first appellate authority which was so permitted. Thereafter, such additional materials were considered by the first appellate authority in coming to a conclusion different from what was recorded by the Assessing Officer in the assessment made under section 144 of the Act. No opportunity was given to the Assessing Officer with regard to the additional materials or evidence that was introduced by the assessee, though under sub-rule (3) of rule 46A such a requirement is clearly spelt out. It is such a situation that the learned Tribunal has held that the order of the first appellate authority was contrary to the provisions of rule 46A(3) of the Rules. Reading the provisions of the aforesaid sub-rule (3) of rule 46A which are clear and unambiguous and, do not admit any contrary view, we do not see as to how any infirmity can be found in the order of the learned Tribunal. – Order of ITAT maintained.
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