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| The Tax Publishers2019 TaxPub(DT) 5075 (Del-Trib) INCOME TAX ACT, 1961
Rule 46A Section 250(4)
Documents in the form of affidavits furnished by assessee as additional evidences were vital and went to the root of the matter, hence, same were rightly admitted by CIT(A) under rule 46A to decide the issue on merit.
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Appeal [CIT(A)] - Additional evidence - Admissibility - Affidavits furnished being vital and going to root of matter
Assessee moved an application, for admission of additional evidence under rule 46 on issues of relating to additions made by AO under sections 69C and 40A(3) and CIT(A) forwarded the same to AO for his examination and his report on the same. AO challenged admission of additional evidence.Held: Documents in the form of affidavits furnished by assessee as additional evidences were vital and went to the root of the matter, hence, same were rightly admitted by CIT(A) under rule 46A to decide the issue on merit.
Relied:CIT v. Virgin Securities Credit (P) Ltd. (2011) 332 ITR 396 (Del-HC) : 2011 TaxPub(DT) 936 (Del-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2006-07, 2007-08 & 2011-12
INCOME TAX ACT, 1961
Section 69C
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