Document which is already on file of AO cannot be treated as additional evidence

DCIT Vs Ashok Walia (ITAT Kolkata)

Explore the ITAT Kolkata ruling in DCIT vs Ashok Walia case for assessment year 2009-10. Key issues include return filing date and admission of additional evidence.

As far the second limb of Assessing Officer’s grievance, i.e. against the admission of additional evidence by way of admitting a copy of acknowledgment of the return dated 31.07.2008, we find that this contention is also devoid of legally sustainable merits. A document which is already on th

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