CIT(A) Has Power to Admit Additional Evidence & Remand Matter to AO for Further Inquiry

Bala Filling Station Vs ACIT (ITAT Surat) Income Tax Appellate Tribunal (ITAT), Surat bench, has sent back a case involving Bala Filling Station to the Commissioner of Income-tax (Appeals) [CIT(A)] for fresh consideration. The dispute centers on a disallowance of ₹4,26,950 made by the Assessing Officer (AO) under Section 40(a)(ia) of the Income-tax Act, 1961, concerning transport expenses for Assessment Year 2017-18. The disallowance was made on the grounds that the assessee allegedly failed to comply with Tax Deducted at Source (TDS) provisions on payments to a transporter, M/s Sonal Transp...