No Rule 46A Breach When CIT(A) Calls Records Suo-Motu: ITAT

ACIT Vs SSP Polymer Limited (ITAT Delhi) Rule 46A(4) Power Properly Used: ITAT Delhi (Dehradun Bench) Upholds Deletion of Demonetisation Cash Addition Delhi ITAT (Dehradun Bench), in ACIT vs. SSP Polymer Ltd. (ITA No.162/DDN/2024, AY 2017-18, order dated 23.12.2025), dismissed the Revenue’s appeal and upheld deletion of ₹2.43 crore addition relating to cash deposits during demonetisation, rejecting the Department’s objection based on Rule 46A. The assessee-company, engaged in manufacturing and trading of plastic packaging material, had deposited ₹2.53 crore in cash during the demonetis...