Addition Restored for Violating Rule 46A Procedure

ITO Vs Chunakhali Samabay Krishi Unnayan Samiti Limited (ITAT Kolkata) Rule 46A Mandatory: Kolkata ITAT Sets Aside CIT(A)’s Cryptic Deletion of ₹2.83 Cr u/s 69B Appellate Power Is Wide, But Procedure Can’t Be Ignored-  No Shortcuts Under Rule 46A:Cryptic Relief Set Aside—AO Must Get Chance to Examine Evidence- Deletion Without Remand Won’t Stand Judicial Scrutiny- ITAT Restores ₹2.83 Cr Investment Case Kolkata ITAT ‘A’ Bench in ITO Vs. Chunakhali Samabay Krishi Unnayan Samiti Ltd. [ITA No. 803/KOL/2025, AY 2018-19, order dated 31.12.2025] allowed Revenue’s appeal and set asi...