Non-issuance of Show Cause Notice as to Dissatisfaction on Insufficient Evidence is a Sufficient Cause preventing from Filing Additional Evidence: ITAT directs Re-adjudication [Read Order]

Show Cause Notice - Dissatisfaction - Insufficient Evidence - Filing Additional Evidence - ITAT - Re-adjudication - taxscan

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed re-adjudication as non-issuance of show cause notice as to dissatisfaction on insufficient evidence was a sufficient cause preventing from filing additional evidence. The application of assessee, Shark Packaging (India) P. Ltd was that the CIT(A) had erred both on facts and in law in…

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