Court :
High Court of Gauhati
Brief :
a:
Citation :
Powers of CIT(A) Admission of additional evidence
The CIT(A) was empowered to consider the additional evidence filed by the assessee since in spite of giving sufficient notice to the AO no objections to admission of such evidence were filed.
Rule 46A of the Income Tax Rules 1962
291 ITR 77
High Court of Gauhati
CIT vs Parimal Kanti Chanda
I. T. A. No. 38 of 2004
P. G. Agarwal and H. N. Sarma, JJ
20 February 2007
U. Bhuyan for the Appellant
A. K. Saraf for the Respondent
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