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2022 (9) TMI 579 - AT - Income TaxAdmission of additional evidence before CIT-A - Determination of Work-in-progress - Default in CIT-A admitting additional evidence regarding the WIP of NH-9 project - whether CIT (A) has erred in deciding the issue without remanding the matter to the AO for verification of additional evidence produced by the assessee u/s. 46A of the I.T. Rules, 1962? - HELD THAT:- As submitted assessee had indeed filed additional details before the CIT (A) regarding the impugned work-in-progress for the first time in lower appellate proceedings only. We appreciate learned counsel’s fair statement and deem it appropriate to restore the Revenue’s instant second substantive ground back to the Assessing Officer for his afresh factual verification of the assessee’s relevant details as per law within three effective opportunities of hearing in consequential proceedings. Ordered accordingly. This Revenue’s appeal succeeds for statistical purposes.
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