Appellate Authority can exercise Power under Rule 46A suo-motu without any application from any of contesting party

DCIT Vs Kewalram Textile Pvt. Ltd. (ITAT Ahmedabad) The power of the appellate authority to direct for the production of a document or examination of the witness as a matter of fact is in furtherance of any enquiry contemplated by Section 250(4) of the Act is contained in sub Rule 4 of Rule 46-A of the Rules and it can be exercised to enable the appellate authority to dispose of the appeal or for any other substantial cause necessary for the adjudication of the controversy involved in appeal. The power of the appellate authority is like a inherent power which can be exercised suo-motu without ...