https://www.taxtmi.com/caselaws?id=60534 The ITAT upheld the CIT(A)'s decision to admit additional evidence under rule 46A, emphasizing the CIT(A)'s authority to make inquiries for a fair decision-making process. The Revenue's appeal against the deletion of trust income and additions made by the AO for assessment years 1991-92 was dismissed, as the ITAT found the admission of additional evidence justified due to lack of inquiries by the AO and limited opportunity for the assessee to present evidence. The ITAT highlighted the importance of balancing CIT(A)'s powers with rule 46A provisions for a just outcome. en-us Tue, 02 Jan 2001 00:00:00 +0530 Thu, 14 May 2026 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60534 The ITAT upheld the CIT(A)'s decision to admit additional evidence under rule 46A, emphasizing the CIT(A)'s authority to make inquiries for a fair decision-making process. The Revenue's appeal against the deletion of trust income and additions made by the AO for assessment years 1991-92 was dismissed, as the ITAT found the admission of additional evidence justified due to lack of inquiries by the AO and limited opportunity for the assessee to present evidence. The ITAT highlighted the importance of balancing CIT(A)'s powers with rule 46A provisions for a just outcome. Case-Laws Income Tax Tue, 02 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60534