ITAT Remands Case as CIT(A) Admitted C-Forms Without Following Rule 46A(3)

ITO Vs Durga Saw Mill (ITAT Raipur) C-Forms as Additional Evidence Require AO Verification Under Rule 46A(3); Relief Granted on Basis of Additional Evidence Set Aside Due to Non-Compliance with Rule 46A; ITAT Says Additional Documentary Evidence Cannot Be Accepted Without Giving AO Opportunity; Bogus Entry Dispute Sent Back Because C-Forms Were Not Examined by Assessing Officer. The Income Tax Appellate Tribunal (ITAT), Raipur Bench allowed the Revenue’s appeal for statistical purposes and remanded the matter to the CIT(A)/NFAC after holding that Rule 46A(3) of the Income Tax R...