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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Rectification application - admission of additional documents - ...


Revenue Must File Formal Application u/r 29 for Additional Documents in ITAT Rectification Case.

May 8, 2018

Case Laws     Income Tax     HC

Rectification application - admission of additional documents - The proper procedure prescribed by law in this case has to be followed. This naturally means that the Revenue has to move a formal application under Rule 29 of the ITAT Procedure Rules to justify the bringing on record of these additional documents in its possession. - HC

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