2010 (9) TMI 109

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..... business nor did he make any other adverse finding in regard to the said deposit - Appeal is dismissed
CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN Ms. Sonia Mathur, Advocate JUDGMENT MANMOHAN, J. 1. The present appeal has been filed under Section 260A of Income Tax Act, 1961 (for brevity "Act, 1961") challenging the order dated 11th September, 2009 passed by the Income T .....

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..... the view that admission of the additional evidence at appellate stage is well within the legal parameters as laid down in Rule 46A of the Income Tax Rules, 1962. In fact, the additional evidence was forwarded to A.O for his remand report and the same was verified by A.O in the remand proceedings. 4. Further, in the remand proceedings neither the A.O made any averment that the deposit in the savin .....

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