Additional Evidence cannot be accepted without complying Income Tax Rule 46A

ITO Vs Tilak Proficient Nidhi Limited (ITAT Allahabad) The ld. CIT(A) simply accepted all the contentions /additional evidences filed by the assessee, without complying with Rule 46A of the Income Tax Rules, 1962, as it was incumbent on ld. CIT(A) to have forwarded all these additional evidences/explanations filed by assessee to the AO for its remand report/comments/rebuttal. Thus, there is clearly a breach of Rule 46A of the 1962 Rule, which had made appellate order passed by ld. CIT(A) unsustainable in the eyes of law. FULL TEXT OF THE ORDER OF ITAT ALLAHABAD This appeal, filed by Revenue, b...