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Income Tax : Sending of submission of assessee to AO for remand report is enough to avoid contravention of rule 46A

During the year the assessee company had raised unsecured loans of ` 96,65,438/-, the source of whic

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Income Tax : Accepting the additional evidence without calling remand report of AO is the violation of Rule 46A of the IT Rules

The facts filed before the first appellate authority indicate that the assessee was retired from Min

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Income Tax : After giving proper opportunity additional cannot be admitted as per sec Rule 46A except in the presence of sufficient cause preventing him to give earlier

An application for admission of additional evidence under Rule 46A of the IT Rules, whereby the AR f

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Income Tax : AO is to be treated as in default under Rule 46A while not accepting additional evidence

The facts, in brief, are that the assessee is a Doctor by profession and also a partner in Shushrush

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Income Tax : If CIT exercise power under sec 250(4) the AO need not be given any opportunity and if CIT acts on application under Rule 46A opportunity to AO is mandatory

At the very outset, Ld. DR submitted that with respect to all the three additions of Rs.4,37,45,772/

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Income Tax : As per Rule 46A of IT power of CIT to admit additional evidence not only in situation where not produced to lower authority due to lack of opportunity but also in fresh case to dis

We have heard both the parties and gone through the facts of the case. Indisputably, the ld. CIT(A)

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Income Tax : rule 46a of the income-tax rules, 1962

rule 46a of the income-tax rules, 1962 - Commissioner (Appeals) - production of additional evid

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