CIT(A) can admit additional evidence or documents only after applying Rule 46A

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...