Fresh Documents at Appeal Stage Led to Remand Under Rule 46A

ITO Vs Ashutosh Gupta (ITAT Dehradun)

Rule 46A Can’t Be Bypassed: Dehradun ITAT Sets Aside CIT(A) Relief Granted on Fresh Evidence

Dehradun Bench of the ITAT, in ITO vs Ashutosh Gupta (ITA No. 198/DDN/2025, AY 2023-24, order dated 19.12.2025), set aside the order of CIT(A)/NFAC which had partly deleted a massive addition of ₹6.39 crore made u/s 143(3) r.w.s. 144B. The Tribunal noted that during appellate proceedings, the Assessee

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