Rule 46A – To render justice CIT appeal can admit new evidence

IN THE ITAT CHANDIGARH BENCH ‘B’ Income-tax Officer V/s.   Bhagwan Dass, Contractor IT Appeal No. 383 (Chd.) of 2011 C. O. No. 52 (Chd.) of 2011 [Assessment year 2006-07] May 9, 2012 ORDER Mehar Singh, Accountant Member The present appeal filed by the Revenue and the Cross-objection filed by the assessee are directed against the order dated 14.02.2011 passed by the ld. CIT(A) u/s 250(6) of the Income-tax Act, 196l (in short ‘the Act’). 2. In this appeal, the Revenue has raised the following Grounds of Appeal: “1. That the Ld. CIT(A) erred in la...