Court Allows Additional Evidence u/r 46A in Exceptional Cases; Revenue's Objections Overruled.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Compliance of Rule 46A of IT Rules, 1962 – Admission of additioinal evidence - such exceptional circumstances the requirement of Sub-rule (3) may be dispensed with – thus, there is no merit in the grounds raised by the Revenue - AT....