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.

103

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

Issues it is cited on

Judgments citing CIT v. Nikunj Eximp