Unexplained credit u/s 68 of it act

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AO has added unsecured loan on the grounds that assessee has not submitted the bank statements, ITR & BS of lenders. Now submitting at the time of appeal, is it compulsory for appealate authority to remand the case to AO OR can be accept the additional evidences & finlise the case. Is any related citation there?

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For your doubts read Rule 46 / 46A of IT Rules.

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