Admitting additional evidence without calling for remand report violates Rule 46A

 We find that certain fresh documents have been produced before CIT(A) and CIT(A) without calling for remand report or confronting such material to the Assessing Officer has passed the impugned order in a very precise manner to delete the impugned addition which is not justified. So, action of the CIT(A) is not only violative of Rule 46A of the I.T.

Rules, but also against the natural justice because sufficient and cogent reasons have not been given in this case. Therefore, considering the entire

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