Non-Acceptance of Fresh Evidence u/r 46A: ITAT remands Income Tax Appeal to CIT(A) [Read Order]

ITAT remands matter to CIT(A) for failure to consider fresh evidence as per Rule 46A of Income Tax Rules
By Manu Sharma - On December 9, 2023 6:00 pm - 2 mins read
Evidence - Non-Acceptance of Fresh Evidence - ITAT - Income Tax Appeal - CIT(A) - ITAT remands Income Tax Appeal to CIT(A) - taxscan

The Jodhpur Bench of the Income Tax Appellate Tribunal (ITAT) has remanded an appeal to CIT(A) for fresh adjudication for failure to consider fresh evidence as per Rule 46A of the Income Tax Rules. Aggrieved by an assessment order, assessee filed appeal before the CIT(A), Bikaner, as seen from the copy of the Form No.35…

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