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CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
Case Law Details
- Case Name
- ITO Vs Smt. Uma Rugmini (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Bangalore
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ITO Vs Smt. Uma Rugmini (ITAT Bangalore)
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
The assessee, a housewife, had not filed her return of income. Based on information from the Insight Portal regarding large financial transactions and bank deposits, the AO initiated reassessment proceedings and completed the assessment u/s 147 r.w.s. 144, making additions towards sale consideration, bank deposits and other financial transactions as the assessee failed to respond to notices or furnish details during assessment.
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