Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
d) of Rule 46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned