ITAT Remands Rs 1.67 Crore Addition Case After CIT(A) Admits Additional Evidence Without AO Verification:

The ITAT remanded the case to the AO after holding that the CIT(A) violated Rule 46A by admitting additional evidence without giving the AO an opportunity to verify it.

ITAT Says Additional Evidence Must Be Verified Before Granting Relief

Saloni Kumari

Jul 8, 2026

Last update on Jul 8, 2026

Premium

ITAT Remands Rs 1.67 Crore Addition Case After CIT(A) Admits Additional Evidence Without AO Verification

The ITAT remanded the case to the AO after holding that the CIT(A) violated Rule 46A by admitting additional evidence without giving the AO an opportunity to verify it.

Also Read

ITAT Deletes PE Addition After Allowing Marketing Fees Paid to Indian Subsidiary Income Tax Dept Releases ITR-5 Excel Utility on E-Filing Portal for AY 2026-27 ITAT Quashes Second Reassessment After Earlier Proceedings Had Already Concluded Section 139(9) Defective Return Notice: Complete Guide to Fixing Your ITR

About Author

Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].