No violation of rule 46A as tally accounts produced before CIT(A) provided only better clarity

Hema Haresh Mehta Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that tally accounts produced before CIT(A) provides only better clarity and understanding of seized documents which are already on record before AO. Hence, submission of the same before CIT(A) doesn’t violate provisions of rule 46A of Income Tax Rules.

Facts- In the assessment order, AO added the entire notingsas unexplained income as reflected in the seized material without referring to the nature of the same afte

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