2016 (12) TMI 120

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..... Therefore no fresh evidence was filed. This finding is not shown to be perverse in any manner. In the above view, no question of law arises for our consideration, much less any substantial question of law. - Income Tax Appeal No. 1099 of 2014 - - - Dated:- 22-11-2016 - M. S. Sanklecha And A. K. Menon, JJ. Mr. Suresh Kumar with Ms. Padma Divakar for the appellant Mr. Atul Jasani fo .....

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..... contravention of Rule 46A(3) of the Income Tax Rules, 1962. The above Rule prohibits the Commissioner of Income Tax (Appeals) from taking into account any fresh evidence without giving an opportunity to the Assessing Officer to examine and challenge the same. 4. The impugned order of the Tribunal records as under : 10. Regarding the violation of Rule 46A (3) of the Income Tax Rules, 1962 .....

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