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2022 (2) TMI 1055 - ITAT DELHINon admission of additional evidences by CIT-A as filed under rule 46A of the Income Tax Rules - CIT(A) refused to accept additional evidences under Rule 46A - HELD THAT:- Referring to order of the ld. CIT(A) and the provisions of Rules 46A, we hereby direct the assessee to demonstrate the pre-requirements as per the Rule 46A(1)(a) to 46A(1)(d) before the revenue authorities. The revenue authorities shall examine the issue afresh with regard to admission of additional evidence and further adjudication on merits. Since, the entire issue has been remanded back to the file of the ld. CIT(A), adjudication on the other grounds taken up by the assessee is not resorted to. Appeal of the assessee is allowed for statistical purpose.
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