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2017 (12) TMI 366 - HC - Income TaxAddition u/s 69B - on money received - as per Tribunal purchase price paid through banking channel and and the date-wise payment made by the assessee not being controverted, the appeal filed by the Revenue was dismissed - production of additional evidence - Held that:- We find from the contentions raised before the Tribunal that the Revenue did not plead that there was violation of Rule 46A of the said Rules in the matter of production of additional evidence before the Commissioner of Income Tax (Appeals). We have noticed that the Assessing Officer participated in the appeal proceedings and his observations were also taken note of by the Commissioner of Income Tax (Appeals). Thus, we find that the contention that there has been an infraction of Rule 46A of the said Rules was never pleaded by the Revenue either before the Commissioner of Income Tax (Appeals) or before the Tribunal. Accordingly, we find that no question of law, much less, any substantial question of law arises for consideration in this appeal.
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