2011 (1) TMI 189

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....pose of ITA Nos. 741, 742 and 743 of 2008 as it is stated that all the appeals involve common questions. 2. Income-Tax Appeal No. 741 of 2010 has been preferred by the revenue under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act") against order dated 18-3-2010 passed by the Income-tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh in C.O. No. 2/Chd./2010 rai....

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.... Rule 46A of the Income-tax Rules, 1962 and thus erroneous being, also, against the principles of natural justice.    3.  That the order passed by the ITAT is perverse as it failed to test the evidences, put forth by the assessee in the shape of the sale deed, certificate from bank and copies of the bank account at the appellate stage, by calling for a report. Also, the veracity/....

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....dditional evidence given by the CIT(A) are as under :- "2.5 I have gone through the assessment record, written submissions filed by the counsel for the assessee evidence tendered along with the same as also the comments of the Assessing Officer and replication of the counsel for the assessee. The first issue in this appeal would arise regarding the admission of the additional evidence. It has b....

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....shape of sale deed of land, certificate from bank regarding deposit of Rs. 10 lakhs as also the copies of the bank account have been filed before me in the appellate proceedings. The Assessing Officer was given due opportunity to rebut the same but he has just replied that fresh evidence should not be admitted at the appellate stage. In fact there is specific provision in Rule 46A providing instan....