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2023 (3) TMI 322 - MADRAS HIGH COURTProfit undisclosed by the assessee - ITAT deleted the addition - revenue is in appeal against the order of Tribunal on the premise that the appellate authorities have erred in permitting the raising of additional evidence without affording an opportunity to the Assessing Officer and in violation of Rule 46A of the Income Tax Rules - HELD THAT:- We find from the concurrent findings of the first appellate authority and also the Tribunal that the documents assumed to be additional evidence were produced even before the AO As a matter of fact, the same was produced even during survey. Thus, the question of invoking Rule 46A of the Income Tax Rules does not even arise, in view of the fact that the alleged material, which was assumed to be the additional evidence, was always available before the AO. No reason to interfere with the order impugned herein, for no question of law arises for consideration.
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