This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Addition Restored for Violating Rule 46A Procedure
Case Law Details
- Case Name
- ITO Vs Chunakhali Samabay Krishi Unnayan Samiti Limited (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
Author Info
