![CIT(A) cannot Reject Additional evidence u/r 46 A of Income Tax Rules against unexplained Investment Merely because of non-furnishing before AO: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/500x300_2064739-cita-cita-cannot-reject-additional-evidence-evidence-section-46-a-of-income-tax-rules-taxscan.webp "CIT(A) cannot Reject Additional evidence u/r 46 A of Income Tax Rules against unexplained Investment Merely because of non-furnishing before AO: ITAT [Read Order]")
CIT(A) cannot Reject Additional evidence u/r 46 A of Income Tax Rules against unexplained Investment Merely because of non-furnishing before AO: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee to furnish the additional evidence under rule 46 A of the Income...
![Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposit-Sources-Income-Tax-Act-ITAT.jpeg "Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]")
![ITAT Rejects Revenue’s Objection on Additional Evidence, Finds CIT(A) Acted Within Section 250(4) Powers [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ruling-Income-Tax-Tribunal-Additional-evidence-tax-taxscan-.jpg "ITAT Rejects Revenue’s Objection on Additional Evidence, Finds CIT(A) Acted Within Section 250(4) Powers [Read Order]")
![ITAT Sets Aside CIT(A) Order on Scheduled Tribe Doctor’s S.10(26) Exemption Claim Over Eligibility Misinterpretation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Sets-CITA-Order-Tribe-Doctor-Exemption-Claim-Eligibility-Misinterpretation-Exemption-Claim-Over-Eligibility-Misinterpretation-taxscan.jpg "ITAT Sets Aside CIT(A) Order on Scheduled Tribe Doctor’s S.10(26) Exemption Claim Over Eligibility Misinterpretation [Read Order]")
![CIT(A) Refuses to Admit Additional Evidence: ITAT Remands Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CITA-Refuses-to-Admit-Additional-Evidence-Admit-Additional-Evidence-Evidence-ITAT-ITAT-Remands-Matter-Remands-Matter-Remands-Matter-for-Fresh-Adjudication-taxscan.jpg "CIT(A) Refuses to Admit Additional Evidence: ITAT Remands Matter for Fresh Adjudication [Read Order]")
![ITAT Dismisses Revenues Appeal Due to Low Tax Effect Under CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/low-tax.jpg "ITAT Dismisses Revenues Appeal Due to Low Tax Effect Under CBDT Circular [Read Order]")
Notice Issued via Email Despite Specification in Form 35 Not to Receive: ITAT Remands Matter Due to Improper Notice Service [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the matter due to CIT(A) failing to adhere to the explicit instructions in Form 35 where the assessee had requested not to...
![Notice Issued via Email Despite Specification in Form 35 Not to Receive: ITAT Remands Matter Due to Improper Notice Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Bangalore-Notice-Issued-via-Email-Form-35-Specification-Improper-Notice-Service-ITAT-Remands-Matter-Service-of-Notice-ITAT-Decision-Administrative-Error-in-Tax-Appeals-taxscan.jpg "Notice Issued via Email Despite Specification in Form 35 Not to Receive: ITAT Remands Matter Due to Improper Notice Service [Read Order]")
Addition of Unsecured Loans and Non-Admittance of Evidence: ITAT Remands Matter to CIT(A) [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Commissioner of Income Tax (Appeal) [CIT(A)] for review of the addition of unsecured loans and non-admittance of...
![Addition of Unsecured Loans and Non-Admittance of Evidence: ITAT Remands Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Unsecured-Loan.jpg "Addition of Unsecured Loans and Non-Admittance of Evidence: ITAT Remands Matter to CIT(A) [Read Order]")
Delay in Admission of Additional Evidence u/r 46A: ITAT quashes ₹34L addition to Taxable Income, Remands Matter [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently quashed the addition of Rs.34 Lakh made by an Assessing Officer to the income of an Assessee on account of unexplained cash...
![Delay in Admission of Additional Evidence u/r 46A: ITAT quashes ₹34L addition to Taxable Income, Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Delhi-Taxable-Income-Delay-in-additional-evidence-Rule-46A-Tax-addition-quashed-Taxscan.jpg "Delay in Admission of Additional Evidence u/r 46A: ITAT quashes ₹34L addition to Taxable Income, Remands Matter [Read Order]")
No disallowance towards business loss incurred Erection and Testing Services of Hindustan Thermal: ITAT [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) held that no disallowance should be made towards the business loss incurred on erection and testing services of Hindustan Thermal....
![No disallowance towards business loss incurred Erection and Testing Services of Hindustan Thermal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Hindustan-Thermal-Business-Loss-Hindustan-Thermal-Testing-Services-taxscan.jpg "No disallowance towards business loss incurred Erection and Testing Services of Hindustan Thermal: ITAT [Read Order]")
Ex-Parte Assessment Orders passed without considering Additional Evidence filed under Rule 46A of Income Tax Rules: ITAT directs Readjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench while directing readjudication in respect of assessment order observed that the assessment order was passed without considering the additional...
![Ex-Parte Assessment Orders passed without considering Additional Evidence filed under Rule 46A of Income Tax Rules: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Ex-Parte-Assessment-Orders-Additional-Evidence-Rule-46A-of-Income-Tax-Rules-ITAT-Readjudication-taxscan.jpg "Ex-Parte Assessment Orders passed without considering Additional Evidence filed under Rule 46A of Income Tax Rules: ITAT directs Readjudication [Read Order]")
No addition can be made on value of purchase of Lands are recorded Books of Account of Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai bench held that no addition could be made on the value of purchase of lands that are recorded in the books of account of assessee. Assessee, Om...
![No addition can be made on value of purchase of Lands are recorded Books of Account of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/value-of-purchase-of-lands-purchase-of-lands-addition-Books-of-Account-of-Assessee-Books-of-Account-Assessee-taxscan.jpg "No addition can be made on value of purchase of Lands are recorded Books of Account of Assessee: ITAT [Read Order]")