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| The Tax Publishers2021 TaxPub(DT) 5596 (Sur-Trib) INCOME TAX ACT, 1961
Section 250(6) Rule 46A
Since there were no additional evidences furnished during appellate proceedings, therefore, CIT(A) did not refer the matter for comments of AO. CIT(A) adjudicated the issue relating to cash profit and other issues with help of material available in the assessment records, written submissions of assessee, and based on the findings of AO. There was no iota of additional evidence. Accordingly, there was no infirmity in the order passed by CIT(A).
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Appeal [CIT(A)] - Order of CIT(A) - AO alleged contravention of rule 46A by CIT(A) while deleting addition - No additional evidence admitted by CIT(A)
CIT(A) deleted addition made by AO on account of cash profit AO alleged that CIT(A) admitted additional evidence in relation to the addition made by AO on account of cash profit without giving opportunity to AO to offer his comments which was in contravention of rule 46A. Held: Since there were no additional evidences furnished during appellate proceedings, therefore, CIT(A) did not refer the matter for comments of AO. CIT(A) adjudicated the issue relating to cash profit and other issues with help of material available in the assessment records, written submissions of assessee, and based on the findings of AO. There was no iota of additional evidence. Accordingly, there was no infirmity in the order passed by CIT(A).
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2007-08 to 2010-11
INCOME TAX ACT, 1961
Section 14A Rule 8D
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