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Rule 46A of the Income Tax Rules

ITAT ruling - Income Tax Tribunal - Additional evidence tax - taxscan
ITAT Rejects Revenue’s Objection on Additional Evidence, Finds CIT(A) Acted Within Section 250(4) Powers [Read Order]
April 2, 2025
ITAT - ITAT Sets - CIT(A) Order - Tribe Doctor - Exemption Claim - Eligibility Misinterpretation - Exemption Claim Over Eligibility Misinterpretation - taxscan
ITAT Sets Aside CIT(A) Order on Scheduled Tribe Doctor’s S.10(26) Exemption Claim Over Eligibility Misinterpretation [Read Order]
March 11, 2025
CIT(A) Refuses to Admit Additional Evidence - Admit Additional Evidence - Evidence - ITAT - ITAT Remands Matter - Remands Matter - Remands Matter for Fresh Adjudication - taxscan
CIT(A) Refuses to Admit Additional Evidence: ITAT Remands Matter for Fresh Adjudication [Read Order]
February 27, 2025
ITAT Delhi - low tax - CBDT circular - Taxscan
ITAT Dismisses Revenue’s Appeal Due to Low Tax Effect Under CBDT Circular [Read Order]
February 7, 2025
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
Notice Issued via Email Despite Specification in Form 35 Not to Receive: ITAT Remands Matter Due to Improper Notice Service [Read Order]
January 29, 2025
Unsecured loans addition - ITAT cases on unsecured loans - Income tax - taxscan
Addition of Unsecured Loans and Non-Admittance of Evidence: ITAT Remands Matter to CIT(A) [Read Order]
December 17, 2024
ITAT - ITAT Delhi - Taxable Income - Delay in additional evidence - Rule 46A - Tax addition quashed - Taxscan
Delay in Admission of Additional Evidence u/r 46A: ITAT quashes ₹34L addition to Taxable Income, Remands Matter [Read Order]
November 13, 2024
ITAT - ITAT Delhi - Income Tax - Hindustan Thermal - Business Loss - Hindustan Thermal Testing Services - taxscan
No disallowance towards business loss incurred Erection and Testing Services of Hindustan Thermal: ITAT [Read Order]
March 14, 2024
Ex-Parte Assessment Orders passed without considering Additional Evidence filed under Rule 46A of Income Tax Rules: ITAT directs Readjudication
Ex-Parte Assessment Orders passed without considering Additional Evidence filed under Rule 46A of Income Tax Rules: ITAT directs Readjudication [Read Order]
September 19, 2023
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