Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Power of CIT(A) - Admitting new evidence under Rule 46A(1) of ...


CIT(A) can admit new evidence u/r 46A(1) and direct witness examination under Sub-rule (4) during appeals.

April 6, 2023

Case Laws     Income Tax     HC

Power of CIT(A) - Admitting new evidence under Rule 46A(1) of the Income Tax Rules - Sub-rule(4) of Rule 46-A starts with an obstante clause empowering the CIT(A) to direct the examination of any witness and production of any document to enable him to dispose of the appeal. The exercise of power by the CIT(A) in allowing admission of the exemption Order in support of the Appellant's case, cannot be said to be arbitrary or perverse exercise to warrant interference. - HC

View Source

 


 

You may also like:

  1. CIT(A) requested exemption from depositing advance tax u/s 249(4)(b). Assessee demonstrated sufficient reasons for non-appearance/non-compliance before AO during...

  2. CIT(A) allowed assessee to withdraw appeal against section 263 revision order, stating Tribunal quashed section 263 order and CIT(A) erred in not deciding appeal merits....

  3. 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...

  4. Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

  5. 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...

  6. Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination -...

  7. 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...

  8. Dishonor of Cheque - seeking cross examination of the complainant officer of the bank - In the present application the recall, re-cross examination of the complainant is...

  9. 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)...

  10. 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...

  11. This case pertains to an alleged offense under FEMA involving bogus purported exports with inflated invoices to obtain export benefits, where the goods never reached the...

  12. CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to...

  13. Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing...

  14. CIT(A) did not violate Rule 46A by admitting evidence not produced before AO, as Rule 46(4) permits Appellate Authority to call for evidence. CIT(A) rightly deleted...

  15. The ITAT held that the CIT (A) erred in admitting additional evidence without following Rule 46A. Deletion of additions on forfeited amount and various expenses was...

 

Quick Updates:Latest Updates