https://www.taxtmi.com/caselaws?id=753603 ITAT Mumbai set aside CIT(A)'s order deleting additions for forfeited amount and various expenses due to violation of Rule 46A regarding admission of additional evidence. CIT(A) failed to follow proper procedure and obtain remand report from AO before allowing additional evidence and deleting disallowances. However, ITAT upheld CIT(A)'s decision restricting Section 14A disallowance to exempt income amount, finding no procedural violation. Matter remanded to CIT(A) for fresh decision following Rule 46A provisions. en-us Thu, 30 May 2024 00:00:00 +0530 Wed, 05 Jun 2024 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753603 ITAT Mumbai set aside CIT(A)'s order deleting additions for forfeited amount and various expenses due to violation of Rule 46A regarding admission of additional evidence. CIT(A) failed to follow proper procedure and obtain remand report from AO before allowing additional evidence and deleting disallowances. However, ITAT upheld CIT(A)'s decision restricting Section 14A disallowance to exempt income amount, finding no procedural violation. Matter remanded to CIT(A) for fresh decision following Rule 46A provisions. Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753603