additional evidence can be accepted u/s. 46A which was mad after completing the assessment.

AO can accept a property valuation report made by Government approved valuer which has been valued after ex party assessment u/s. 144/147 as additional evidence u/s. 46A during remand report, AO adopted 50C value and capital gain has been computed taking cost of acquisition 1981 whereas property was actually purchased 1979, please suggest and guide.
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yes it can be accepted in case it is remmanded back

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