CIT(A) Removes Additions: No Rule 46A Violation as Decision Made Without New Evidence; AO's Letter Overlooked.

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....CIT(A) deleted additions by admitting the fresh evidence - whether the same is contravention of Rule 46A of the I.T. Rules - a letter was addressed to AO during assessment proceedings but was not considered - Therefore, the learned CIT(A) has not relied upon any additional evidence while giving relief to the assessee - AT....