CIT(A) cannot accept Additional Evidence in Violation of Rule 46A

DCIT Vs Allied Offshore Services Pvt. Ltd (ITAT Mumbai) It has categorically come on record that remand report though called by Ld. CIT(A) during appellate proceedings has not been referred to in the impugned orders. When additional evidence entertained by the CIT(A) has not been brought on record in accordance with Rule 46A subsequent findings on the same are vitiated because there is not even a whisper of remand report admittedly submitted in this case by the AO. Secondly the AO has not got the opportunity to examine the agreement on the basis of which services have been rendered and commiss...