Admission of additional evidences u/r 46A - submitted first time ...

Case Laws Income Tax

April 12, 2019

Admission of additional evidences u/r 46A - submitted first time before CIT(A) - The principles of natural justice are breached by learned CIT(A) by not calling for remand report from the AO as well non recording of reasons and justification for admitting the additional evidences - it is fatal to sustaining of appellate order passed by learned CIT(A)

View Source

← Previous Next →

Admission of additional evidences u/r 46A - submitted first time ...

Case Laws Income Tax

April 12, 2019

You may also like:

Validity of the order of the CIT(A) - Non admission of additional evidence - It is indeed the sacrosanct obligation of the first appellate authority to have ensured that...

Admissibility of additional evidences under Rule 46A - Power of CIT(A) - Penalty u/s 271D - taking cash loan - Default under provisions of section 269SS - proof of bona...

Admission of additional evidences under rule 46A by the CIT(A) - whether in earlier years the declared income of the assessee have been accepted in framing assessment...

Addition to income - additional evidence submitted by assessee allowed - AT

Additional evidence - rule 46A - Appellate authority should not refuse to make enquiry in the case where facts and circumstances so demand - CIT(A) directed to consider...

Admission of additional ground of appeal - as the additional evidence filed by the assessee was not with a purpose or motive of bringing any fresh facts on the record,...

Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High...

The ITAT Jodhpur allowed admission of additional evidence u/r 46A of IT Rules by CIT(A) to delete addition on merits. The tribunal found merit in the evidence provided...

Admission of additional evidences - As in the present case the Assessee could not lead the required evidence before the lower authorities. We are of the view that the...

In the case before ITAT Delhi, the issue was the admissibility of additional evidence related to Long Term Capital Gains (LTCG) and deduction under section 54F. The...

Addition made u/s. 68 - Addition of agricultural income - admission of additional evidences - There should not be any dispute that the admission of additional evidences...

Unexplained investment u/s 69 - CIT-A deleted addition admitting the additional evidences - ld CIT(A) did not deal with the exceptions of Rule 46A, therefore, ld CIT(A)...

CIT(A) allowing additional evidence without intimating to the AO - While granting relief to the assessee by relying upon the additional evidences, learned Commissioner...

The Income Tax Appellate Tribunal (ITAT) allowed the assessee's appeal and admitted additional evidence. The assessee did not disclose income from other sources, which...

Rectification u/s 254 - non consideration of admission of additional evidence - Bench has to evaluate the admissibility of the additional evidence and then, it has to...

Quick Updates: