CIT(A) Order Set Aside for Admitting Additional Evidence Without Following Rule 46A

Haji Lal Mohd. Biri Vs CIT (Allahabad High Court) The Allahabad High Court considered a reference made by the Income Tax Appellate Tribunal (ITAT) under Section 256(1) of the Income-tax Act, 1961, on whether the Tribunal was justified in setting aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] on the ground that the mandatory requirements of Rule 46A of the Income-tax Rules, 1962 had not been followed while admitting additional evidence. Background of the case: The dispute related to Assessment Year 1974-75. The assessee, an individual, had disclosed income from salary, hou...