21 January 2015
The assessee had to produce certain evidences before ACIT. But at that point of time the evidences were in the custody of the Sales Tax Dept. and the assessee could not submit the same. However during the course of proceedings it was obtained and was produced before CIT(A). Can the evidence so produced before CIT(A) be considered as additional evidence as the same were required to be submitted to the lower authorities? IF yes, under which section?
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