HC explains power of CIT (A) under Rule 46A & Section 250(4)

CIT Vs Manish Build Well Pvt. Ltd (Delhi High Court)

Conditions prescribed in Rule 46A must be shown to exist before additional evidence is admitted and every procedural requirement mentioned in the Rule has to be strictly complied with so that the Rule is meaningfully exercised and not exercised in a routine or cursory manner. A distinction should be recognized and maintained between a case where the assessee invokes Rule 46A to adduce additional evidence before the CIT (A) and a case where the CIT (A), without being prompt

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