2015 (9) TMI 1060

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..... of the Income Tax Act, 1961 ('Act') is directed against the impugned order dated 20th February 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 1543/Del/2011 for the Assessment Year ('AY') 2007-08. 2. In the present appeal, although certain questions of law have been set out only three points have been urged before us by Mr. Rahul Chaudhary, learned Sen .....

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..... ailed to produce details and books of accounts for verification before the AO, the evidence produced by the Assessee for the first time before the CIT (A) ought not to have been admitted since contrary to the requirement under Rule 46 A of the Income Tax Rules 1962 ('IT Rules') no opportunity of hearing was granted by the CIT (A) to the AO in regard to such additional evidence. 5. It is s .....

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