Case Law Analysis
|Income Tax Appellate Tribunal
Rule 46A IT Rules | CIT(A) Must Give AO Opportunity to Verify New Evidence Before Admission: ITAT Delhi
ITAT Delhi holds that the Commissioner of Income Tax (Appeals) cannot admit new evidence under Section 250(4) without first complying with Rule 46A(3), which mandates the Assessing Officer’s examination and response. The ruling reinforces procedural fairness in appellate proceedings, ensuring revenue authorities are not bypassed in evidence evaluation.