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“rule 46A”

AppealsRule 46ARule 46A2,967 judgments

The decision most relied on for rule 46A is CIT v. Divine Leasing & Finance Ltd. (299 ITR 268), cited in 426 judgments on BharatTax.

Leading authorities on rule 46A

CIT v. Divine Leasing & Finance Ltd.
299 ITR 268 · 2008 · High Court
426
citing judgments

The Assessing Officer cannot add share capital or share premium amounts if the assessee provides the identity and creditworthiness of the subscriber and establishes the genuineness of the transaction. The court may admit additional evidence under Rule 46A, such as the PAN identity of the creditor.

CIT v. Jansampark Advertising & Marketing (P.) Ltd.
56 Taxmann.com 286 · 2015 · High Court
196
citing judgments

The Commissioner of Income-tax (Appeals) has an independent statutory obligation to conduct proper inquiries and verify facts, especially when the Assessing Officer has failed to do so. The CIT(A) must ensure effective inquiry is carried out before deleting additions or accepting additional evidence.

Smt. Prabhavati S. Shah v. CIT
231 ITR 1 · 1998 · High Court
186
citing judgments

The first appellate authority must admit additional evidence if it is necessary for determining the true state of affairs and preventing undue hardship or a failure of justice, even without a specific request and particularly when the case falls under Rule 46A(1)(c).

CIT v. Manish Build Well (P) Ltd.
16 Taxmann.com 27 · 2011 · High Court
120
citing judgments

The CIT(A) must strictly comply with Rule 46A of the Income-tax Rules for admitting additional evidence, ensuring all prescribed conditions exist, reasons are recorded, and reasonable opportunity is provided to the Assessing Officer.

CIT v. Nikunj Eximp
216 Taxmann.com 171 · 2013 · High Court
103
citing judgments

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.

CIT v. Virgin Securities & Credits (P) Ltd.
332 ITR 396 · 2011 · High Court
85
citing judgments

The Commissioner of Income-tax (Appeals) must admit additional evidence if it is crucial for the proper disposal of the appeal, ensuring substantial justice to the appellant.

CIT v. Manish Buildwell (P) Ltd.
245 CTR 397 · 2011 · High Court
58
citing judgments

The production of fresh evidence at the appellate stage before the Commissioner (Appeals) is strictly governed by the conditions and procedures laid down in Rule 46A of the Income-tax Rules.

CIT v. Ranjit Kumar Choudhury
288 ITR 179 · 2007 · High Court
55
citing judgments

The appellate authority must follow Rule 46A of the Income Tax Rules when admitting additional evidence, which includes recording reasons for admission and providing the Assessing Officer an opportunity to verify or refute the evidence. Failure to do so violates principles of natural justice.

Judgments citing rule 46A

Elumalai Sumathi, Bapatla vs. Income Tax Officer, Ward-1, Ongole

In the result, appeal filed by the assessee is partly allowed

ITA 1165/HYD/2024[2016-17]Status: DisposedITAT Hyderabad30 Dec 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1165/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2016-17) Elumalai Sumathi Vs. Income Tax Officer Bapatla Ward-1 [Pan :Abipe4083C] Ongole (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A.Sai Prasad, Ar रधजस् व द्वधरध/Revenue By:: Shri U.Mini Chandran, Dr सुिवधई की तधरीख/Date Of Hearing: 18/12/2024 घोर्णध की तधरीख/Date Of 30/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.08.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Pertaining To A.Y.2016-17 On The Following Grounds : 1. The Ld.Cit(A) Erred In Law & On Facts In Confirming The Addition Of Rs.36,60,000 As Unexplained Investment U/S 69 Of The Act After Having Admitted The Additional Evidence Filed By The Assessee Under Rule 46A. 2. Any Other Ground Or Grounds That May Be Urged At The Time Of Hearing.

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: : Shri U.Mini Chandran, DR
Section 142(1)Section 147Section 148Section 253(3)Section 69

addition of Rs.36,60,000 as unexplained investment u/s 69 of the Act after having admitted the additional evidence filed by the assessee under Rule 46A. 2. Any other ground or grounds that may be urged at the time of hearing. 2. This appeal filed by the Assessee is time

Income Tax Officer, Ward-6(1), Pune vs. Sunil Asher, Pune

In the result, appeal of the Revenue is partly allowed

ITA 1289/PUN/2024[2016-17]Status: DisposedITAT Pune24 Dec 2024AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1289/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 The Income Tax Officer, V Sunil Asher, Ward-6(1), Pune. S B-602, Verde Residence Collection, Near Gurunanak Dairy, Kalyaninagar, Maharashtra – 411037. Pan: Acapa1980B Appellant/ Revenue Respondent /Assessee Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 24/12/2024 Date Of Pronouncement 24/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] U/Sec.250 Of The Income Tax Act, 1961; Dated 18.04.2024 For The A.Y.2016-17, Emanating From Assessment Order U/Sec.144 Of The Act For A.Y.2016-17, Dated 16.12.2018. The Revenue Has Raised The Following Grounds Of Appeal : “1. On The Facts & In Circumstances Of The Case & In Law, The Id. Cit(A) Has Erred In Deleting The Addition Made U/S 68 Of The Act, By Accepting The Claim Of The Assessee That The Source Of The Investments Of Rs.5.87 Cr. Are Lifetime Accumulations & Savings Of The Assessee Made Out Of Earnings In Canada & Thailand, As Well As In India, Without Appreciating The Fact That Assessee Has Failed To Produce Any Supporting Documentary Evidences During The Assessment Proceedings Before The Ao. While Doing So, The Ld.Cit(A) Also Failed To Actually Examine Whether The Accumulations Claimed To Be Past Savings, Were Disclosed In The Itrs Filed For The Respective Years & Offered To Tax.

Section 142(1)Section 144Section 250Section 250(4)Section 68

were furnished by the assessee for the first time before the appellate authority and the same constituted additional evidence within the meaning of Rule 46A of the I.T. Rules and therefore, the ld.CIT(A) was statutorily obliged to give an opportunity to the AO to examine those evidence as clearly ... provided in sub-rule (3) of Rule 46A of the I.T. Rules, 1962 or by calling for a remand report u/s.250(4) of the Income Tax Act. 3. Without prejudice to the above, On the facts and circumstances of the case and in law, the Ld.CIT(A) has erred