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

Appellate order invalidated due to unauthorized additional evidence u/r 46A, breaching natural justice principles.

April 12, 2019

Case Laws Income Tax AT

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)

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

Appellate order invalidated due to unauthorized additional evidence u/r 46A, breaching natural justice principles.

April 12, 2019

Case Laws Income Tax AT

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