9911796707
TMI Blog2020 (1) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... al pertains to Assessment Year 2010-2011. 3. The Appellant has challenged the order passed by the Income Tax Appellate Tribunal in Income Tax Appeal No. 5743/ Mum/2014 & 6019/Mum/2014 (Assessment Year 2010-2011) dated 27/7/2016. 4. The Appellant-Revenue has framed questions as substantial questions of law : "A. Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961 incurred by the assessee ? D. Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT erred in allowing the AO to rebut or examine the additional evidence in respect of 3 Sundry Creditors submitted under Rule 46A in order to meet the ends of natural justice and law ?" 5. So far as question Nos. 1, 2 and 3 are concerned, we note that the Tribunal in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal evidence was forwarded by Commissioner of Income Tax (Appeals) to the Assessing Officer for his comments and the Assessing Officer in his remand report did not comment on the additional evidence. The Tribunal, therefore, rightly held that there was no violation of Rule 46A of the Income Tax Rules and opportunity was given to the Assessing Officer. 7. Therefore, no question of law arises in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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