Bogus sundry creditors - Whether CIT(A) had clearly violated the ...
Income Tax
January 30, 2024
Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High court noted that the assessee, being an illiterate person, could not appear before the Assessing Officer, and the CIT(A) rightly permitted the assessee to produce additional evidence in accordance with Rule 46A of the Income Tax Rules, 1962. The court emphasized that appellate proceedings are a continuation of assessment proceedings, and in this context, the CIT(A) acted correctly in allowing the assessee to produce the evidence.
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