CIT(A) couldn't accept fresh evidence without providing reasonable opportunity to AO: ITAT

INCOME TAX: Where Commissioner (Appeals) deleted addition made under section 68 by accepting fresh evidence submitted by assessee without providing Assessing Officer a reasonable opportunity of examining said evidence and rebutting it, there being violation of sub-rule (3) of Rule 46A of Income-tax Rules, 1962, impugned order was to be set aside

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