CIT-A's Deletion of Addition Deemed Invalid Due to Rule 46A Violation in Unexplained Investment Case u/s 69.

Unexplained investment u/s 69 - CIT-A deleted addition admitting the additional evidences - ld CIT(A) did not deal with the exceptions of Rule 46A, therefore, ld CIT(A) accepted the additional evidences in violation of Rule 46A of the Rules, which is not tenable in law. - AT .....

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