TaxTMI 
TaxTMI 
2023 (3) TMI 1643
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....the impugned A.Y 2018-19. She had filed her return of income declaring total income at Rs.53,72,850/-. The case was selected for limited scrutiny through CASS to verify "Large Investment in foreign assets-immovable property". The Assessing Officer issued statutory notices u/s 143(2) and 142(1) of the Act to the assessee to furnish the details along with supporting documents regarding large investment in foreign immovable property. The assessee in her response submitted that she jointly owns one house property in US with her spouse which was let out during the year. Since the investment towards the property was jointly made by her and her spouse in the ratio of 50:50, 50%, the house property income (after considering the possible deductions)....
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....DR referring to the order of the CIT (A) submitted that the learned CIT (A) without affording any opportunity to the Assessing Officer accepted certain evidences filed by the assessee and deleted the addition in violation of provisions of Rule 46A(3) of the I.T. Rules. He submitted that without providing an opportunity to the Assessing Officer, the learned CIT (A) could not have accepted the additional evidences and deleted the addition. He accordingly submitted that the order of the CIT (A) be reversed and that of the Assessing Officer be restored. 6. The learned Counsel for the assessee, on the other hand, strongly supported the order of the learned CIT (A). He submitted that the assessee filed the necessary documentary evidence for pu....