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2012 (10) TMI 673 - ITAT, DELHIUnexplained cash credits - CIT(A) deleted the addition considering additional evidence - AO appeal against contravention of Rule 46A - Held that:- CIT(A) has duly sent the documents furnished by the assessee at the appellate stage to the AO for a remand report, thus under these circumstances, there cannot be any issue that AO was not provided adequate opportunity in this regard. The contravention of Rule 46A does not arise in this case, as the AO has been provided with adequate opportunity and the remand report obtained from him - against revenue.
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