Tag: additional evidence

Assessee should not be disqualified from producing evidence merely for the fact it was not produced before the Assessing Officer (AO) In a recent judgment, the ITAT Ranchi has held that the assessee should not be disqualified from producing evidence merely for the fact it was not produced …

No additional evidence to be admitted by CIT(A) unless Assessing Officer is given opportunity of examining the evidence and rebut the same In a recent judgment, Hon’ble ITAT has held that as per Rule 46A, no additional evidence to be admitted unless CIT(A) gives Assessing Officer an opportunity …

ITAT refused to admit additional evidence when were available with assessee before the completion of the assessment and no reasons was given as to why those were not filed before AO or CIT(A). ABCAUS Case Law Citation:ABCAUS 3794 (2023) (08) ITAT In the instant case, the assessee had …

ITAT admits additional evidences as assessee died before assessment proceedings and it could not be collected in time by legal heirs ABCAUS Case Law CitationABCAUS 3595 (2022) (05) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in restricting the addition made …

CIT(A) order set aside as lack of evidence not communicated and opportunity to make good deficiencies not given In the instant case, the assessee had jhallenged the order passed by the CIT(A) in confirming various additions without giving adequate opportunity to make representation against the confirmations of additions. …

Secondary evidence allowed when prima facie evidence of existence of Will established by cross examination of witness who was signatory /subscriber ABCAUS Case Law Citation:ABCAUS 3309 (2020) (05) SC Important case law relied upon by the parties:Ashok Dulichand Vs. Madahavlal Dube and AnrRakesh Mohindra vs. Anita Beri and …

Additional Evidence admitted due to non-seriousness of Authorised Representative and for non service of notices ABCAUS Case Law Citation:ABCAUS 3186 (2019) (11) ITAT In the instant case, the appeal by the assessee was directed against order passed by the Commissioner of Income-tax (Appeals) in not permitting the assessee …

Supreme Court dismisses SLP of Income Tax Department against Radhika Roy, wife of NDTV founder Prannoy Roy  ABCAUS Case Law Citation:ABCAUS 2855 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Olympia Paper & Stationery Stores vs. Assistant Commissioner of Income Tax, 63 ITD 148 Lately, …

When assessment was framed u/s 144 rejection of application by CIT(A) under Rule 46A to lead additional evidence was unjustified – ITAT ABCAUS Case Law Citation: ABCAUS 2766 (2019) (02) ITAT The appellant assessee had sought to set aside the impugned order passed by CIT (Appeals), The Assessing …

CIT(A) erred by not admitting additional evidences in case restored by Tribunal. Once the matter has been considered by the Tribunal and restored to the files of the CIT(A) there was no question of not admitting the evidences furnished by the assessee – ITAT ABCAUS Case Law Citation: …