ITAT Jaipur Remands ₹4.11 Crore Addition Case for Fresh Verification Due to Rule 46A Violation

DCIT Vs Devidass Aswani (ITAT Jaipur) Rule 46A Violation – CIT(A) Deleted ₹4.11 Cr Addition Based on Unverified Evidence – ITAT Sends Matter Back to AO-Non-Resident’s Foreign Remittance Accepted Without AO’s Cross-Check – Tribunal Restores Assessment Both appeals were filed by the Department against separate orders of CIT(A) Dated 03.02.2025 (quantum) & 04.02.2025 (penalty). Assessee, a Non-Resident Indian employed in Doha (Qatar), had not filed a return for AY 2015-16. Based on information about large deposits, AO reopened assessment u/s 147 & completed it ex-parte u/s 144...