Case Law Details
DCIT Vs Ashok Walia (ITAT Kolkata)
Explore the ITAT Kolkata ruling in DCIT vs Ashok Walia case for assessment year 2009-10. Key issues include return filing date and admission of additional evidence.
As far the second limb of Assessing Officer’s grievance, i.e. against the admission of additional evidence by way of admitting a copy of acknowledgment of the return dated 31.07.2008, we find that this contention is also devoid of legally sustainable merits. A document which is already on the file of Assessing Officer, by no stretch of logic, can be treated as additional evidence. The original income tax return was filed before the Assessing Officer and was very much part of his assessment records. The question of additional evidence comes into play only when a document, which is not already on the assessment records, is produced before and admitted by the appellate authority.
FULL TEXT OF THE ITAT JUDGEMENT
1. By way of this appeal, the Assessing Officer has called into correctness of ld. Commissioner of Income Tax (Appeals)’s order dated 11th May, 2012, in the matter of assessment under section 143(3) of the Income Tax Act, 1961 for the assessment year 2009-10.
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