CIT(A) order accepting Additional Evidence in Violation of Rule 46A of Income Tax Rules not valid: ITAT sets aside Order

By Taxscan Team - On November 4, 2022 11:27 am - 2 mins read
CIT(A) - Evidence - Violation - Income - Tax - Rules - ITAT - TAXSCAN

CIT(A) order accepting Additional evidence in violation of rule 46A of Income Tax Rules not valid, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT)set aside the order. M/s. Allied Offshore Services Pvt. Ltd.,the assessee is in the business of providing offshore services and the assessee being representative in India for various overseas manufacturers/dealers/suppliers…

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