Submission of additional evidence (i.e.case law) before CIT(appeal) -

445 views 3 replies

After filing appeal before CIT(Appeal), a verdict on the same issue was passed by ITAT. Appellant want to submit the same before CIT (Appeal). 

Does this will be termed as submission of "additional evidence"??

    

Replies (3)
You can submit in advance by way of a letter mentioning your intended action in support of appeal for which the notice of hearing is not yet received from your Office.

If notice is received for hearing then also during proceedings you can submit.

-- Vivek
This is your repeat query raised under changed heading. Once it's already replied on 11-11-2019.
Reference to a case law does not constitute additional evidence since it is not an evidence in the first place. Hence, there is absolutely no bar in filing as many case laws as you want before the CIT(Appeals).

thank you very much .. 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details