Commissioner of Income Tax's order invalid due to non-compliance with Rule 46A on additional evidence.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIT(A) has admitted and considered the additional evidences without complying with the mandatory provisions of Rule 46A of I.T.Rules and hence, the ld CIT(A) order granting relief to the assessee cannot be held as sustainable and valid as per mandatory provision Rule 46A of I.T.Rules. - AT....