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2015 (9) TMI 1059 - BOMBAY HIGH COURT

2015 (9) TMI 1059 - BOMBAY HIGH COURT - TMI - Admitting additional evidence - whether Tribunal has ignored the legal provisions of Rule 46A of the I.T. Rules, by upholding legally untenable action of CIT(A) of admitting additional evidence in clear disregard of the provision of Rule 46A? - Held that:- No fault can be found with the orders of the CIT(A) as well as the Tribunal. This is for the reason that the Assessing Officer had himself in response to the CIT(A) for his comments on admissibilit .....

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onsidering the additional evidence in terms of Rule 46A of the Rules. Further the question of failure to produce the necessary evidence before the original authority and the reasons for that failure are all questions of appreciation of facts and in the absence of the findings been shown to be perverse and/or arbitrary, no question of law arises for our consideration. - Decided against revenue. - Income Tax Appeal No. 1749, 1766, 2046, 2048, 2070, 2170 of 2013 - Dated:- 14-9-2015 - M. S. Sanklech .....

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and in the circumstances of the case and in law, the Tribunal has ignored the legal provisions of Rule 46A of the I.T. Rules, by upholding legally untenable action of CIT(A) of admitting additional evidence in clear disregard of the provision of Rule 46A?" 3. A search was conducted on the respondent assessee's premises on 13 March 2008. Consequent thereto, assessment orders dated 15 December 2009 were passed under Section 144 r/w 153A of the Act. 4. Being aggrieved by the orders dated .....

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the Assessing Officer through a proper channel submitted his response in respect of additional evidence sought to be produced by the respondent assessee. The report dated 26 May 2010 of the Assessing Officer offered his comments on the additional evidence sought to be provided as under:- "Regarding admissibility of additional evidences filed by the assessee, the undersigned is the opinion that, the assessee had failed to furnish particulars during the course of assessment proceedings even t .....

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respondent assessee before him. On consideration of all the material before him, the CIT(A) by a common order dated 18 June 2010 partly allowed the appeals of the respondent assessee for A.Y. 2002-03 to 2007-08. 6. The revenue being aggrieved by the order dated 18 June 2010 of the CIT(A) particularly allowing the additional evidence in breach of Rule 46A of the Income Tax Rules, 1962 (the 'Rules') filed appeal to the Tribunal. The Tribunal on examination of the material facts available a .....

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