No contravention of Rule 46A if CIT(A) sends document submitted by Assessee for Remand Report

There is no cogency in the ground raised by the Revenue that Ld. Commissioner of Income Tax (A) has not duly afforded adequate opportunity to the Assessing Officer to consider the submissions and evidences filed before him at the appellate stage. The Ld. Commissioner of Income Tax (A) has duly sent the documents furnished by the assessee at the appellate stage to the Assessing Officer for a remand report. Under the circumstances, there cannot be any issue that Assessing Officer was not provided adequate opportunity in this regard. Ld. Departmental Representative in this regard fairly agreed th...