Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 816 - HC - Income TaxFresh evidences submitted ignored - contravention of Sub Rule 2 of Rule 46A of the Income Tax Rule, 1962 - Held that:- It would appear from the observations made by the CIT(A) that the interim report furnished by the Assessing Officer did not contain any complaint that the assessee had relied upon any new material. Mr. Bhowmick, learned Advocate appearing form the appellant, is unable to show that the assessee did, in fact, rely upon any fresh evidence before the CIT(A). When there is no certainty as regards the assessee having relied upon fresh evidence, the question of complying with the provisions of rule 46A(2) would not arise. The learned Tribunal does not appear to have made any mistake because the submissions made by the Revenue before the learned Tribunal did not include even a sentence as regards any new evidence relied upon by the assessee before the CIT(A), as would appear from the part of the Tribunal’s order quoted above by us. In that view of the matter, the question is answered by holding that the order of the learned Tribunal is not erroneous on account of omission to consider any alleged violation of sub-rule (2) of rule 46A.
|