ITAT Rejects Revenue’s Objection on Additional Evidence, Finds CIT(A) Acted Within Section 250(4) Powers [Read Order]
The ITAT observed that the CIT(A) had not violated Rule 46A, as the additional evidence was properly forwarded for verification, and the AO had the opportunity to examine it
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) rejected the Revenue’s objection regarding the admission of additional evidence by the Commissioner of Income Tax (Appeals) [CIT(A)] and upheld that the CIT(A) acted within its powers under Section 250(4) of the Income Tax Act,1961. The Revenue-appellant, appealed against the order dated 30.10.2023,passed by CIT(A) for the…
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