ITAT Says Rule 46A Cannot Be Invoked for Evidence Already Before AO:
The ITAT Delhi Held That Mere Re-filing of Documents Before CIT(A) Does Not Amount to Additional Evidence Under Rule 46A
ITAT Upholds Addition on Bogus Share Application Money
Saima
Jul 31, 2026
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ITAT Says Rule 46A Cannot Be Invoked for Evidence Already Before AO
The ITAT Delhi Held That Mere Re-filing of Documents Before CIT(A) Does Not Amount to Additional Evidence Under Rule 46A
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
523My Recent Articles
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- ITAT Remands Ex-Parte Assessment for Fresh Adjudication
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