Chandigarh ITAT allows additional evidence in assessments under section 144

Baba Kishan Dasss Education & Charitable Society Vs ITO (Exemptions) Ward (ITAT Chandigarh)

Introduction: In a significant judgment by the Income Tax Appellate Tribunal (ITAT) Chandigarh, the case of Baba Kishan Dass Education & Charitable Society Vs ITO (Exemptions) Ward brought to light the critical aspect of taxpayers’ rights to furnish additional evidence in proceedings under section 144 of the Income Tax Act, 1961. This ruling, delivered on January 15, 2024, underscores the tribunal’

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