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2023 (2) TMI 793 - ITAT CHENNAIAddition u/s 68 - additions towards trade payables - assessee could not furnish confirmation from the parties - violation of rule 46A of the IT Rules, 1962 by CIT-A deleting addition - whether CIT-A admitting certain additional evidence without providing opportunity to the AO for his verification in violation of Rule 46A of the Income-tax Rules, 1962 - HELD THAT:- When the CIT(A) has recorded categorical finding that the assessee has furnished confirmation and also reproduced the party name and address from whom the assessee had transactions, there is no need to give opportunity to the Assessing Officer for his comments, because, the CIT(A) himself has verified confirmation filed by the assessee. Therefore, we are of the considered view that there is no error in the reasons given by the CIT(A) to partly allow appeal filed by the assessee. Thus, we are inclined to uphold the findings of the CIT(A) and dismiss the appeal filed by the revenue.
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