CIT(A) cannot accept Additional Evidence in Violation of Rule 46A

DCIT Vs Allied Offshore Services Pvt. Ltd (ITAT Mumbai)

It has categorically come on record that remand report though called by Ld. CIT(A) during appellate proceedings has not been referred to in the impugned orders. When additional evidence entertained by the CIT(A) has not been brought on record in accordance with Rule 46A subsequent findings on the same are vitiated because there is not even a whisper of remand report admittedly submitted in this case by the AO. Secondly the AO has not got the opportunity

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