Submission of detailed submitted before AO in summarised & Tabular Form before CIT cannot be considered as submission of any new evidence

M/s. Hinduja Group India Ltd Vs ACIT (ITAT Mumbai)

Submission of detailed submitted before AO in summarised & Tabular Form before CIT cannot be considered as submission of any new evidence

Power of the appellate authority clearly overrides the provisions of sub-rules (1), (2) and (3) of rule 46A and it is open to the said authority to look into any additional document if it considers the same as required to dispose of the appeal or for any other substantial cause. As a matter of fact, the principal reason for the Commissioner (Appeals) in allowing the ap

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