Rule 46A: Prior Acceptance of Declared Income u/s 143(3) Irrelevant for Additional Evidence Admission.

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....Admission of additional evidences under rule 46A by the CIT(A) - whether in earlier years the declared income of the assessee have been accepted in framing assessment U/s 143(3) of I.T. Act, or not; is an entirely irrelevant consideration for the purpose of admission of Additional Evidences.....