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Submission of detailed submitted before AO in summarised & Tabular Form before CIT cannot be considered as submission of any new evidence
Case Law Details
- Case Name
- M/s. Hinduja Group India Ltd Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Mumbai
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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 appeal was the fact t...
