TAJUDDIN KHAN,CUTTACK vs. INCOME TAX OFFICER, CUTTACK

ITA 199/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication. This was done to grant the assessee an adequate opportunity to be heard and produce all necessary evidence.

What were the facts?

The assessee appealed an order from the CIT(A) where the provided details were not accepted due to a violation of Rule 46A. The CIT(A) did not grant an opportunity to produce further evidence.

What were the issues?

Whether the CIT(A) erred in not accepting the assessee's evidence due to a procedural violation and denying an opportunity to present further evidence.

Which sections of the Income-tax Act were involved?

Rule 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 02/06/2026Pronounced: 02/06/2026

PerBench: This is an appeal filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.NFAC/2014-15/10515387 orderdated22/12/2025 for the assessment year 2015-16. 2. Shri Lalatendu Sahu & Manmohan Mishra, ARs appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts of the order of the ld. CIT(A) shows that the assessee produced details before the ld. CIT(A) but t

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →