CIT(A)’s Relief Set Aside for Violation of Rule 46A – ITAT Ahmedabad Remands ₹10.64 Cr Bogus Purchase Case

ACIT Vs Narendrakumar Hansrajbhai Patel (ITAT Ahmedabad) CIT(A)’s Relief Set Aside for Violation of Rule 46A – ITAT Ahmedabad Remands ₹10.64 Cr Bogus Purchase Case; Violation of Rule 46A Costs Assessee Relief – ITAT Restores ₹10.64 Cr Bogus Purchase Dispute to CIT(A); ITAT: Relief on Bogus Purchase Addition Invalid Without AO’s Remand Report Under Rule 46A; Procedural Lapse Under Rule 46A Vitiates Relief on ₹10.64 Cr Addition – ITAT Ahmedabad; ITAT Ahmedabad: Fresh Evidence Accepted Without AO Verification Violates Rule 46A; Rule 46A Non-Compliance Leads to Remand of ₹10...