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

Last updated: 02 July 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The facts filed before the first appellate authority indicate that the assessee was retired from Ministry of Defence as Defence Estate Officer long back, from where he was getting his pension. After retirement he had started his own business of sale and purchase of residential plot in and near Delhi, beside that he has rental income and other sources of income. Assessee is filing his tax returns since long and regularly being assessed. Assessee is having dividend income amounting to Rs.13,389/-, which has been claimed exempt income during the year under assessment. Assessee is following mercantile system of accounting and there is no variation in the system during the instant assessment year. Assessee expired on 4trh August, 2008

Citation :
ACIT, Circle 23(1), New Delhi. (Appellant) Vs. Late Avtar Singh Bahl (Through Legal Heir), Mrs. Subhagya Behl, 177C, Janak Puri, New Delhi-110 058 (PAN/GIR No.AAGPB6134L) (Respondent)