HC allows Additional Evidence to Assess real Income of the Appellant

PCIT Vs Daljit Singh Sra Prop M/s Sra Construction Co. Bathinda (Punjab & Haryana High Court) Case Law On Additional Evidences Filed Under Rule 46a: Pcit V. Daljit Singh Sra (2017) (P&H) Where additional evidences filed under rule 46A was relevant for calculation of real income of assessee, same was to be admitted Before the Commissioner (Appeals), the assessee filed an application under section 250, read with rule 46A of the Income-tax Rules, 1962. The said application was not admitted by the Commissioner (Appeals) holding that the assessee was given various opportunities to produce b...