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![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]](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]
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...


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![ITAT Deletes ₹1.2 Crore Addition, Cites Lack of Evidence in Jewellery Stock Discrepancy Case [Read Order] ITAT Deletes ₹1.2 Crore Addition, Cites Lack of Evidence in Jewellery Stock Discrepancy Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2042918-itat-itat-jaipur-jwellery-stock-lack-of-evidence-taxscan.webp)
![₹278.67 Crore Addition on Ex-Andhra CM Y.S. Jagan Mohan Reddy Scrapped by ITAT Over Insufficient Evidence [Read Order] ₹278.67 Crore Addition on Ex-Andhra CM Y.S. Jagan Mohan Reddy Scrapped by ITAT Over Insufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Ex-Andhra-CM-Y.S.-Jagan-Mohan-Reddy-ITAT-Addition-on-Ex-Andhra-CM-taxscan.jpg)
![Rs. 1.19 Crore Unexplained Cash Deposits Dispute: ITAT allows Cash Flow Statement as New Evidence and directs Reassessment [Read Order] Rs. 1.19 Crore Unexplained Cash Deposits Dispute: ITAT allows Cash Flow Statement as New Evidence and directs Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedadad-Reassessment-Cash-Deposits-Taxscan.jpg)
![ITAT sets aside additions on Penny Stock gains, directs deletion of Related Expenses due to Lack of Evidence [Read Order] ITAT sets aside additions on Penny Stock gains, directs deletion of Related Expenses due to Lack of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-Penny-Stock-Expenses-Due-to-Lack-of-Evidence-Penny-Stock-gains-taxscan.jpg)
![ITAT upholds CIT(A) Ruling on Accounting Manipulation and Tax Evasion Due to Insufficient Evidence [Read Order] ITAT upholds CIT(A) Ruling on Accounting Manipulation and Tax Evasion Due to Insufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Accounting-Manipulation-Tax-Evasion-Insufficient-Evidence-taxscan.jpg)

![Non-Filing of Evidence: ITAT upholds Addition of Sundry Creditors Balances [Read Order] Non-Filing of Evidence: ITAT upholds Addition of Sundry Creditors Balances [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Bangalore-Sundry-Creditors-Balances-Non-Filing-of-Evidence-Taxscan.jpg)