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2017 (12) TMI 1284 - AT - Income TaxAddition u/s 41 - remission / cessation of liability - Held that:- When the assessee has furnished names and addresses of the sundry creditors and other relevant details the Assessing Officer could have conducted necessary enquiry with the concerned creditors for ascertaining the fact whether the liability is still continuing or not. Without making any such enquiry, the Assessing Officer cannot presume cessation of liability. More so, when the evidence brought on record indicate that the assessee has continued payment to the concerned parties subsequently to discharge the liability. Though, DR has submitted before us that the first appellate authority has considered additional evidences in violation of rule 46A, however, after perusing the record we have found that the so called additional evidences are nothing but details of payment made to sundry creditors subsequent to the relevant financial year and part of such evidence was also produced before the Assessing Officer during the assessment proceedings. That being the case, we do not accept the contention of the learned Departmental Representative that the first appellate authority has committed any grave error which could invalidate the order passed by him. - Decided against revenue
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