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    <title>2020 (2) TMI 511 - ITAT MUMBAI</title>
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    <description>The Revenue appealed against the CIT(A)&#039;s decision to allow additional evidence without notifying the Assessing Officer, violating the Income Tax Act. The CIT(A) deleted the addition of unexplained investment based on new evidence, but the Tribunal found a violation of procedural rules. The Tribunal set aside the CIT(A)&#039;s order, remanding the issue for fresh adjudication. The Revenue&#039;s appeal was allowed for statistical purposes, and the assessee&#039;s cross objection was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=392067</link>
      <description>The Revenue appealed against the CIT(A)&#039;s decision to allow additional evidence without notifying the Assessing Officer, violating the Income Tax Act. The CIT(A) deleted the addition of unexplained investment based on new evidence, but the Tribunal found a violation of procedural rules. The Tribunal set aside the CIT(A)&#039;s order, remanding the issue for fresh adjudication. The Revenue&#039;s appeal was allowed for statistical purposes, and the assessee&#039;s cross objection was dismissed.</description>
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      <pubDate>Fri, 07 Feb 2020 00:00:00 +0530</pubDate>
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