Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 473 - AT - Income TaxViolation of Rule 46A – The assessee has filed additional evidence before CIT – Held that:- The CIT(A) accepted the additional evidence without any enquiry and without giving any reasonable opportunity to the assessing officer to examine the evidence or document or to cross examine the witness produced by the appellant - , the Commissioner of Income-tax(A) has granted entire relief only on the basis of the additional material filed by the taxpayers – There was a gross violation of Rule 46A – The order was set aside for fresh decision.
|