Rule 46A Violation Rejected as All Documents Were Before AO: Chhattisgarh HC

DCIT Vs Merigold Impex (Chhattisgarh High Court)

The Chhattisgarh High Court dismissed an appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Raipur, dated 27.10.2023. The appeal questioned the deletion of an income tax addition of ₹4,89,85,000 by the Commissioner of Income Tax (Appeals) [CIT(A)], which had been upheld by the ITAT.

The Revenue contended that the CIT(A) had deleted the addition by recording findings that were perverse to the record, alleging violatio

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