ITAT Restores Issue to CIT(A) Over Rule 46A Non-Compliance

ITO Vs Borze India Pvt. Ltd. (ITAT Delhi)

Rule 46A can’t be bypassed even if evidences are official records or available in public domain : ITAT restores issue to CIT(A) on improper admission of additional evidence

Delhi ITAT allowed Revenue’s appeal for statistical purposes &  set aside the order of CIT(A) on the limited issue of admission of additional evidence. Tribunal noted that CIT(A) admitted substantial additional evidence, including VAT returns to justify cash sales, without recording satisfaction under Rule 46A &am

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