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2015 (4) TMI 86 - ITAT AHMEDABADDeletion of additions made by the assessing Officer being unexplained cash, undisclosed income and undisclosed investment - Violation Rule 46A of the Income-tax Rules - Admission of additional evidence - Held that:- While deciding the appeal of Revenue (2015 (4) TMI 83 - ITAT AHMEDABAD) the issue was restored to the file of CIT(A). Since the main appeal has been restored to CIT(A), we are of the view the CO filed by the Assessee should also have been restored before CIT(A) instead of restoring it before A.O - Matter remanded back - Decided in favour of Revenue.
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