Dy. CIT, Thrissur Versus Dr. NP. Kamarudeen - Income Tax - ITAT COCHIN - Tri - Violation of Rule 46A The assessee has filed additional evidence before CIT Held that - The CIT(A) accepted the additional evidence without any enquiry and without giving any reasonable opportunity to the assessing officer to examine the evidence or document or to cross examine the witness produced by the appellant - , the Commissioner of Income-tax(A) has granted entire relief only on the basis of the additional ................................... Income Tax - Case Laws
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