Admission of additional evidences under rule 46A by the CIT(A) - ...
Case Laws Income Tax
September 26, 2019
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 U/s 143(3) of I.T. Act, or not; is an entirely irrelevant consideration for the purpose of admission of Additional Evidences.
View Source