TaxTMI 
TaxTMI 
2016 (7) TMI 241
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....Assessing Officer to the extent of 54,96,105/- after admitting additional evidence from State Bank of India without affording any opportunity to the Assessing Officer in contravention of Rule 46A of the Income-tax Rules. Referring to the order of the CIT(A), the ld. DR submitted that the Assessing Officer called for the details from the Branch Manager, State Bank of India. The Branch Manager by his letter dated 27.10.2015 clarified that the FD was matured during the relevant year itself. He further clarified that the matured FD was reinvested during the year and converted into another FD with principal amount of 10 lakhs. According to the ld. DR, when the CIT(A) obtained further information from the Branch Manager, State Bank of....
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....the addition of 54,96,106/-. The question arises for consideration is that when the CIT(A) called for information by himself from State Bank of India, whether such information has to be treated as additional evidence filed by the assessee? 5. We have gone through the provisions of Rule 46A of the Income-tax Rules. Sub clause (4) of Rule 46A enables the CIT to call for the records or examination of any witness so as to enable him to dispose of the appeal by him on his own motion or on the request of the Assessing Officer. The evidence filed by the assessee under Rule 46A(1) has to be admitted after giving an opportunity to the Assessing Officer. However, when the CIT(A) himself called for the information and the materials, such an opp....
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....he assessee is an aged person and he is having restrictive movement in India due to old age, therefore, the foreign travel expenditure cannot be for earning the professional income admitted by the assessee. Hence, the Assessing Officer has rightly disallowed a portion of the foreign travel expenses to the extent of 1 lakh. 9. We have considered the rival submissions on either side and also perused the material available on record. The assessee claimed foreign travel expenditure of 3,87,797/-. However, the Assessing Officer disallowed a sum of 1 lakh on the ground that the expenditure incurred by the assessee towards foreign travel cannot be for earning the professional income admitted by the assessee due to his old age. The fac....