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    <title>2012 (7) TMI 1148 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal erred in upholding the CIT(A)&#039;s decision regarding the non-admittance of additional evidence under Rule 46A in an appeal under the Income Tax Act. The case is remanded to the CIT(A) for reconsideration, with instructions to accept the confirmation letters as additional evidence. The CIT(A) is directed to re-examine the case and issue a new order within a specified timeframe.</description>
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      <description>The Tribunal erred in upholding the CIT(A)&#039;s decision regarding the non-admittance of additional evidence under Rule 46A in an appeal under the Income Tax Act. The case is remanded to the CIT(A) for reconsideration, with instructions to accept the confirmation letters as additional evidence. The CIT(A) is directed to re-examine the case and issue a new order within a specified timeframe.</description>
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