Case Law Details
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 books of account and thus his case was not covered under rule 46A of the Rules. The Commissioner (Appeals), dismissed the appeal.
On appeal, the Tribunal directed the Commissioner (Appeals) to admit additional evidence and decide the case afresh after affording reasonable opportunity to the assessee of being heard by holding that to deliver natural justice despite the non-co-operative attitude of the assessee towards assessment proceedings, real income was to be assessed. On appeal to the High Court:
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