Additional Evidence Rejected Due to Violation of Income Tax Rule 46A Procedures

ACIT Vs Ramit Vohra (ITAT Delhi) In the case before the Income Tax Appellate Tribunal Delhi, the Revenue challenged the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2009–10, primarily on the ground that additional evidence was admitted in violation of Rule 46A of the Income Tax Rules, 1962, and that several additions made by the Assessing Officer (AO) were wrongly deleted. The AO had completed the assessment under Section 144 of the Income Tax Act, 1961 (best judgment assessment) due to repeated non-compliance by the assessee. Despite multiple notices and op...