REGARDING POWER OF CIT (A)
This query is : Resolved
23 December 2024
CIT(A) HAS POWER TO VERIFY ADDITIONAL EVIDENCE PROVIDED UNDER SECTION 46A OR REMAND BACK CASE TO ASSESSING OFFFICER?
23 December 2024
The CIT(A) can receive and consider additional evidence only if:
The appellant shows that the evidence was not available during the assessment proceedings.
The evidence is relevant to the issue under appeal.
The appellant had exercised due diligence to produce the evidence during the assessment proceedings.
The CIT(A) has the power to verify additional evidence provided under Section 46A by the appellant to ensure its authenticity and relevance and can also remand the case back to the Assessing Officer, if necessary.
The appellant shows that the evidence was not available during the assessment proceedings.
The evidence is relevant to the issue under appeal.
The appellant had exercised due diligence to produce the evidence during the assessment proceedings.
The CIT(A) has the power to verify additional evidence provided under Section 46A by the appellant to ensure its authenticity and relevance and can also remand the case back to the Assessing Officer, if necessary.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Price inclusive or exclusive of GST while made entry in P& L Account
- TDS Challan - change of FY 2025-26 to TY 2026-27
- Gst registered proprietorship firm
- AUDITOR APPOINTMENT FOR THE YEAR ENDING MARCH 27
- Dep. as per companies act
- Minimum tax payable to file Updated return
- Applicability of GST on Salary Reimbursement Component
- Tax rate change regarding
- UDIN ISSUE
- Change Of Karta In Case of Death
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Starting trading business
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
Quick Links
Featured
11 September 2026
Audit Executive
RBSM Corporate Advisors Private Limited
Pune
CA
View Details
CCI
Pro
CAclubindia
