| COURT: | ITAT Mumbai |
| CORAM: | Amarjit Singh (JM), B. R. Baskaran (AM) |
| SECTION(S): | Rule 46A |
| GENRE: | Domestic Tax |
| CATCH WORDS: | additional evidence |
| COUNSEL: | Prakash Jotwani |
| DATE: | April 6, 2016 (Date of pronouncement) |
| DATE: | April 15, 2016 (Date of publication) |
| AY: | 2007-08 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Rule 46A of the Income Tax Rules which regulates the admission of additional evidence by the CIT(A) cannot override the principles of natural justice | |
The principle “Audi alteram partem”, i.e. no man should be condemned unheard is the basic canon principles of natural justice and accordingly we find merit in the contentions of the assessee that Rule 46A of the Income Tax Rules cannot be over ride the principles of natural justice. Hence we are of the view that the learned CIT(A) was not justified in refusing to admit the various additional evidences furnished by the assessee
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