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In the tax case report (2021] 91 ITR (Trib) 597 (ITAT[Jai]) the AO issued show-cause notice dated December 24, 2010, in which he asked the assessee voluminous details, after giving only four days’ time and finally on December 29, 2010, he completed the assessment.
Using their powers under rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 the Tribunal directed admission of additional evidence that could not be submitted due to hurried manner of completion of assessment causing prejudice to the taxpayer.

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