2013 (10) TMI 1425

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.... PAVALAN, JM: This appeal filed by the Revenue is directed against the order of the Ld.CIT(A) - 27, Mumbai dated 27.06.2012 for the Assessment Year 2005-06. 2. In this appeal, the Revenue has agitated the action of the Ld.CIT(A) in allowing additional evidence during the first appellate proceedings on the ground that the same is in contravention of Rule 46A of the Income Tax Rules. 3. Bri....

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....me deleted the impugned addition. Aggrieved by the impugned decision, the Revenue is in appeal before us. 4. Having regard both the sides and perused the material on record, it is pertinent to note that the Ld.CIT(A) in para 7.5.1 of the order has observed that the AO issued the notice u/s 142(1) for the first time on 24.09.2010, wherein no details have been called for as to the impugned loan t....