ITAT Sets Aside CIT(A) Order for Violating Rule 46A(3) in Admitting Fresh Evidence without AO’s Examination [Read Order]
While admitting fresh evidence, the CIT(A) must provide an opportunity to the Assessing Officer to examine it under Rule 43A(3) of the Income Tax Rules, 1962
By Nandan GK - On April 10, 2025 6:04 pm - 3 mins read
In a recent decision, the Pune bench of the Income Tax Appellate Tribunal held that when fresh evidence is admitted at the appellate stage, the Assessing Officer must be given an opportunity to examine it under Rule 46A(3) of the Income Tax Rules, 1962. The assessee, Rajivgandhi Grameen Bigarsheti Path Sanstha Marydit, is a cooperative…
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