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2019 (9) TMI 498 - AT - Income TaxAddition in respect of expenses incurred for operating the toll plaza - CIT(A) deleted additions by admitting the fresh evidence - whether the same is contravention of Rule 46A of the I.T. Rules - HELD THAT:- AO has not brought out anything on record to demonstrate that the expenses were not incurred for the purpose of business neither he has brought on record anything for the proposition that the expenses claimed were not supported with bills and vouchers. CIT(A) has allowed relief to the assessee by recording his elaborate findings CIT(A) are quite exhaustive wherein we do not find any infirmity. As regards the arguments of D. R. regarding fresh evidence accepted in violation of Rule 46A of the I.T. Rules, we find that CIT(A) has noted that on perusal of toll collection statement submitted by the assessee, in the last week in the month of March, 2014, there were total amount of toll plaza fee payable and he has also noted that total amount payable as toll plaza fee comes out. These findings are based upon a letter dated 06/12/2016 and this letter was addressed to AO during assessment proceedings. Therefore, the learned CIT(A) has not relied upon any additional evidence while giving relief to the assessee. Appeal filed by the Revenue is dismissed
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