Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]

The Tribunal remanded the matter for fresh adjudication, observing that non-mention of Rule 46A cannot be a strong ground for rejecting additional evidence submitted by the assessee.
By Franklin Joshva - On May 26, 2025 1:33 pm - 2 mins read
ITAT Chennai - Income tax appeal India - cash deposit case - Taxscan

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 23.08 lakh for unexplained cash deposits and held that the Commissioner of Income Tax (appeals) [CIT(A)] erred in rejecting additional evidence submitted by the assessee solely due to the non-mention of Rule 46A of the Income…

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