Crucial Rule 46A evidence can’t be ignored: ITAT Agra remands section 68 addition

Om Parkash Banwani Vs ACIT (ITAT Agra) 

The Agra Bench of the ITAT set aside the order of the CIT(A), NFAC and restored the appeal for de novo adjudication, holding that crucial additional evidence filed under Rule 46A cannot be brushed aside.

The Assessee, engaged in manufacturing hulled sesame seeds, had received Please become a Premium member. If you are already a Premium member, login here to access the full content.