CIT (A) cannot admit additional evidences without calling remand report from AO

ITO Vs Manish Jeevan Bhaliya (ITAT Pune) The appeal preferred by the Revenue. The issue under consideration is with regard to the bogus purchases conducted by the assessee and as per revenue CIT(Appeals) has erred in granting relief to the assessee without dealing specifically with the facts of the case and even not calling for any remand report from the Assessing Officer. The case of the assessee was reopened under the provisions of section 147 of the Income Tax Act, 1961  on account of information received from the Sales Tax Department regarding the Hawala Transactions. On the given date an...