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Commissioner Of Income Tax Ahmedabad ... vs Kamlaben Sureshchandra ... on 17 February, 2014

(b) In the case of Commissioner of Income-tax, Ahmedabad-III Vs. Kamlaben Sureshchandra Bhatti reported in [2014] 44 taxmann.com 459 (Gujarat), the Hon'ble Gujarat High Court has upheld the admission of additional evidence, in cases where the same has been provided to the A.O. for comments. The relevant Para 4 of the said judgment is reproduced hereunder:-
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