https://www.taxtmi.com/caselaws?id=765120 ITAT Kolkata set aside both AO and CIT(A) orders regarding exemption u/s 10(26AAA) for Sikkimese individual's income from Sikkim sources. AO had treated income as undisclosed u/s 69A and 69. CIT(A) admitted fresh evidence and deleted addition without remand report, violating Rule 46A(3). ITAT found CIT(A) accepted certificate of identification without allowing AO opportunity to verify section 10(26AAA) conditions. Assessment proceedings restored to AO for fresh consideration. Revenue's appeal allowed for statistical purposes. en-us Thu, 23 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765120 ITAT Kolkata set aside both AO and CIT(A) orders regarding exemption u/s 10(26AAA) for Sikkimese individual's income from Sikkim sources. AO had treated income as undisclosed u/s 69A and 69. CIT(A) admitted fresh evidence and deleted addition without remand report, violating Rule 46A(3). ITAT found CIT(A) accepted certificate of identification without allowing AO opportunity to verify section 10(26AAA) conditions. Assessment proceedings restored to AO for fresh consideration. Revenue's appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765120