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 Samab

Please become a Premium member. If you are already a Premium member, login here to access the full content.