CIT (A) cannot admit additional evidence without complying with Rule 46A

IN THE ITAT KOLKATA BENCH ‘B’ Income-tax Officer, Ward-10(4), Kolkata Versus Electrical Mfg. Co. Ltd. IT APPEAL NO. 638 (KOL.) OF 2012 ASSESSMENT YEAR 2008-09 Date of Pronouncement- 25.09.2012 ORDER Sanjay Arora, Accountant Member – This is an Appeal by the Revenue arising out of the Order by the Commissioner of Income-tax (Appeals)-XII, Kolkata (‘CIT(A)’ for short) dated 12-01-2012, partly allowing the assessee’s appeal contesting its assessment u/s. 143(3) of the Income-tax Act, 1961 (‘the Act’ hereinafter) for the assessment y...