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2010 (8) TMI 70 - HC - Income TaxPower to admit additional evidence - The assesee filed his return for the assessment year 2004-05 claiming residential status as non-resident. The Deputy Commissioner completed the assessment treating the assessee as a resident. The Deputy Commissioner completed the assessment treating the assessee as a resident. The assessee filed an appeal before the Commissioner (Appeals) filing documentary evidence, producing two witnesses and a statement obtained from a person N. Tribunal remanded the matter to the Assessing Officer, holding that rule 46A of the Rules had been violated, but in as much as the assessee was not able to produce the witness directed the assesese to produce the details of repayment of loan to substantiate his claim of loan. Held that - the order of Tribunal dispensing with the cross examination of the witnesses produced by the assesese could not be sustained. The assessee was to produce the witnesses before the Assessing Officer and the Assessing Officer was permitted to cross examine the witness.
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