CIT v. Nikunj Eximp
216 Taxmann.com 171High Court2013#1054 most cited
What is CIT v. Nikunj Eximp authority for?
The Assessing Officer must consider additional evidence produced before the CIT(A) under Rule 46A and cannot reject it without proper appreciation of the facts, especially when the assessee was prevented by sufficient cause from producing it earlier.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.
Also referred to as
CIT v. Nikunj Eximp · Rule 46A · additional evidence · CIT(A) · Assessing Officer · sufficient cause · remand report · natural justice
