Additional evidences cannot be accepted by CIT(A) without following mandate in terms of rule 46A

IN THE ITAT DELHI BENCH ‘E’ Assistant Commissioner of Income-tax versus Nirula Handicrafts Bazar (P.) Ltd. IT APPEAL NO. 3886 (DELHI) OF 2012 [ASSESSMENT YEAR 2008-09] Date of pronouncement – 12.10.2012 ORDER A.N. Pahuja, Accountant Member   This appeal filed on 27.07.2012 by the Revenue against an order dated 30.03.2012 of the ld. CIT(A)-XVI, New Delhi, raises following grounds : “1. Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the amount of Rs. 45,76,244/- on account of disallowance of creditors made by the A....