Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year :2020-21
capital gain. 3. Aggrieved from the above Order, assessee filed appeal before the learned CIT(A). During the appellate proceedings, assessee submitted detailed written submissions along with the documentary evidence in support of his submissions and filed evidences. However, the learned CIT(A) did not accept the evidence filed by the assessee and applied Rule 46A observing that the assessee