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2022 (2) TMI 431 - ITAT BANGALOREAddition made u/s. 68 - Addition of agricultural income - admission of additional evidences - HELD THAT:- The assessee has furnished additional evidences to prove that the hand land balance of ₹ 23 lakhs represents balance brought forward from earlier year and also copies of land holding and crop certificate in support of the claim of agricultural income. In the interest of natural justice, these evidences should be admitted and the matters may be restored to the file of the A.O. for examining both the issues afresh. There should not be any dispute that the admission of additional evidences filed in support of the claim made in the return of income would promote the cause of justice. Accordingly, admit the additional evidences furnished by the assessee. Since both the issues required to be examined afresh duly considering the additional evidences furnished by the assessee,we set aside the order passed by Ld. CIT(A) on both the issues and restore them to the file of AO for examining them afresh. Appeal filed by the assessee is allowed for statistical purposes
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