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CIT(A) can admit additional evidence or documents only after applying Rule 46A
Case Law Details
- Case Name
- Deputy Commissioner of Income-tax Vs Gurdaspur Central Co-op. Bank Ltd. (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Amritsar
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IN THE ITAT AMRITSAR BENCH
Deputy Commissioner of Income-tax
v/s.
Gurdaspur Central Co-op. Bank Ltd.
IT Appeal No. 99 (Asr.) of 2011
[Assessment Year 2007-08]
MAY 7, 2012
ORDER
1. This appeal of the assessee arises from the order of the CIT(A), Amritsar, dated 21.12.2010 for the assessment year 2007-08.
2. The assessee has raised following grounds of appeal:
“1. On the facts and circumstances of the case, the ld. CIT(A), Amritsar, erred in deleting the addition of Rs.12,00,000/- made by the AO on the plea that the case of the assessee is squarely covered u/s 36(1)(viia) of the Income-t...
