ITAT Remands Case to CIT(A) Over Additional Evidence Admission

ACIT Vs Haris Muhammad Sait (ITAT Bangalore) ITAT remands case to CIT(A) due to admission of additional evidence without opportunity to AO violated Rule 46A During the assessment proceedings of   assessee   partnership firm engaged in the business of contract execution, in the absence of any response to several notices   issued,,  order   u/s. 144  was  passed wherein the addition of unsecured loan   & also the difference in contract receipt offered for tax & contract receipt on which tax is deducted as per Form 26AS  resulted into addition @ 8% . CIT(A) partly allowe...