https://www.taxtmi.com/highlights?id=69100 Power of CIT(A) - Admitting new evidence under Rule 46A(1) of the Income Tax Rules - Sub-rule(4) of Rule 46-A starts with an obstante clause empowering the CIT(A) to direct the examination of any witness and production of any document to enable him to dispose of the appeal. The exercise of power by the CIT(A) in allowing admission of the exemption Order in support of the Appellant's case, cannot be said to be arbitrary or perverse exercise to warrant interference. - HC en-us Thu, 06 Apr 2023 18:49:14 +0530 Thu, 06 Apr 2023 18:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69100 Power of CIT(A) - Admitting new evidence under Rule 46A(1) of the Income Tax Rules - Sub-rule(4) of Rule 46-A starts with an obstante clause empowering the CIT(A) to direct the examination of any witness and production of any document to enable him to dispose of the appeal. The exercise of power by the CIT(A) in allowing admission of the exemption Order in support of the Appellant's case, cannot be said to be arbitrary or perverse exercise to warrant interference. - HC Highlights Income Tax Thu, 06 Apr 2023 18:49:14 +0530 https://www.taxtmi.com/highlights?id=69100