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Assessee's Non-Cooperation Overturned: CIT(A) to Consider Additional Evidence for Accurate Income Assessment.
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....Admission of additional evidence - no doubt the assessee did not cooperate with the Assessing Officer in completion of the assessment proceedings and that the books of account etc were not produced inspite of opportunity but the said evidence might have been relevant for the calculation of the real income of the assessee - CIT(A) directed to admit and consider additional evidences - HC....