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2018 (5) TMI 747 - ITAT KOLKATADisallowance under the head cash rebate - admission of addition evidence - denial of natural justice - Held that:- Additional evidences were not sent by the ld. CIT(A) for examination by the Assessing Officer, therefore, we are of the view that it is a violation of Rule 46A of the I.T. Rules, as without giving an opportunity to the Assessing Officer to examine these additional evidences, the ld. CIT(A) confirmed the addition in respect of cash rebate. Therefore, considering the principle of natural justice and fair play, we think it appropriate that the said issue should be remitted back to the file of the Assessing Officer to examine the additional evidences - Decided in favour of assessee for statistical purposes.
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