rule 46a of the income-tax rules, 1962

Court :
In the itat Mumbai bench ‘I’

Brief :
rule 46a of the income-tax rules, 1962 - Commissioner (Appeals) - production of additional evidence before - assessment year 1993-94 - assessee filed additional evidence before Commissioner (Appeals) - Commissioner (Appeals) called for a remand report on such evidence from Assessing Officer and after going through remand report concluded that sufficient opportunities were granted to assessee and his case did not fall in any of exception available in sub-rule (1) of rule 46A - Commissioner (Appeals), therefore, refused to admit additional evidence - whether after calling of remand report on merit as contemplated in sub-rule (3) of rule 46A, Commissioner (Appeals) was precluded with his discretion for refusing to admit the additional evidence - held, yes - whether, therefore, Commissioner (Appeals) had wrongly refused to admit additional evidence produced by assessee - held, yes facts the Assessing Officer made certain addition to the income of the assessee on account of unexplained cash credits available in the books of the assessee. on appeal, the assessee filed additional evidence under rule 46a in order to explain the cash credits appeared in his books. the Commissioner (Appeals) after receiving the additional evidence called for a remand report on such evidence from the Assessing Officer. in the remand report, apart from commenting on the merits, the Assessing Officer raised an objection for entertaining the fresh evidence under rule 46a. the Commissioner (Appeals) after going through the remand report arrived at a conclusion that sufficient opportunities were granted to the assessee and his case did not fall in any of the exceptions available in sub-rule (1) of rule 46a. the Commissioner (Appeals) therefore, refused to admit the additional evidence and consequently confirmed the addition. on second appeal:

Citation :
Shahrukh Khan v. Deputy Commissioner of Income-tax, Spl. Rg. 21, Mumbai pramod kumaR, accountANT member and rajpal yadav, judicial member it appeal no. 202 (mum.) of 2003 [Assessment year 1993-94]