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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

Rahul Saraf (HUF), Kolkata vs. A.C.I.T., Circle - 40, Kolkata

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed for statistical purposes

ITA 1661/KOL/2024[2018-2019]Status: DisposedITAT Kolkata16 Dec 2024AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Acit, Circle-40 Rahul Saraf (Huf) Income Tax Office, 3, 4/1, Red Cross Place, Kolkata- Government Place (West), Vs. 700001, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aadhr2300F Dcit, 5Th Floor, Room No.516, Rahul Saraf Aaykar Bhavan Poorva, 33, Hungerford Street, Kolkata- Vs. 700017, West Bengal 110, Shantipally, Kolkata-700107 West Bengal (Appellant) (Respondent) Pan No. Akops6728D Assessee By : Shri Somitra Choudhury & Shri Pranabash Sarkar, Ars Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 10.12.2024 Date Of Pronouncement : 16.12.2024

For Appellant: Shri Somitra Choudhury &For Respondent: Shri Raja Sengupta, DR
Section 132(1)Section 14ASection 24ASection 54Section 8D

failing to provide opportunity to the assessing officer to cross-examine the documents produced by the assessee before him in contravention of Rule 46A of the income Tax Rules, 1962?” 06. The issue raised in ground no.1 is against the order of ld. CIT (A) allowing the claim ... failing to provide the opportunity to the AO to cross examine the documents produced by the assessee before him in contravention of Rule 46A of the Income Tax Rules, 1963 (the Rules). 07. The facts in brief are that a search and seizure action

Deputy Commissioner of Income Tax, Kolkata vs. Rahul Saraf, Kolkata, West Bengal

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed for statistical purposes

ITA 1238/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Dec 2024AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Acit, Circle-40 Rahul Saraf (Huf) Income Tax Office, 3, 4/1, Red Cross Place, Kolkata- Government Place (West), Vs. 700001, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aadhr2300F Dcit, 5Th Floor, Room No.516, Rahul Saraf Aaykar Bhavan Poorva, 33, Hungerford Street, Kolkata- Vs. 700017, West Bengal 110, Shantipally, Kolkata-700107 West Bengal (Appellant) (Respondent) Pan No. Akops6728D Assessee By : Shri Somitra Choudhury & Shri Pranabash Sarkar, Ars Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 10.12.2024 Date Of Pronouncement : 16.12.2024

For Appellant: Shri Somitra Choudhury &For Respondent: Shri Raja Sengupta, DR
Section 132(1)Section 14ASection 24ASection 54Section 8D

failing to provide opportunity to the assessing officer to cross-examine the documents produced by the assessee before him in contravention of Rule 46A of the income Tax Rules, 1962?” 06. The issue raised in ground no.1 is against the order of ld. CIT (A) allowing the claim ... failing to provide the opportunity to the AO to cross examine the documents produced by the assessee before him in contravention of Rule 46A of the Income Tax Rules, 1963 (the Rules). 07. The facts in brief are that a search and seizure action

Rnb Infrastructure Pvt. Ltd., Delhi vs. DCIT Central Circle-32, New Delhi

In the result, captioned appeals of the assessee are allowed

ITA 1211/DEL/2023[2012-13]Status: DisposedITAT Delhi16 Dec 2024AY 2012-13

Bench: Pradip Kumar Kedia & Shri Anubhav Sharmaita No.2588/Del/2022 (Assessment Year : 2013-14) Ita No.2590/Del/2022 (Assessment Year : 2015-16) Ita No.2592/Del/2022 (Assessment Year : 2017-18) Rnb Infrastructure Pvt. Ltd. Vs. Dcit, Rnb House, 1, Shivaji Enclave, Central Circle-32, Main Road, Near Raja Garden, Opp. New Delhi Mother Dairy, New Delhi-110027 Pan No. Aadcr0962Q (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By Ms. Suman Malik, Cit-Dr Date Of Hearing: 18.09.2024 Date Of Pronouncement: 16.12.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Appeals Filed By The Assessee Against The Respective Orders Passed Under S. 250 Of The Income Tax Act, 1961 (The Act) By The Ld.Cit(A) Is Tabulated Hereunder:-

Section 1Section 153A

case of the above mentioned assessee for the AY 2012-13 in relation to the additional evidences filed by the appellant under Rule 46A. 2. The assessment in the case of the assessee was completed on 17.12.2019. Wherein addition of Rs. 1,41,25,000/- was made under section ... Card 512 Copy of confirmation filed by Ganeshvani Investment Advisors Pvt.Ltd. 513 Copy of bank statements 514 4. In the application under rule 46A, the assessee has submitted that the credits/funds received in the bank account in the year under consideration are on account of sale of investment held

Rnb Infrastructure P.Ltd, Delhi vs. DCIT, Central Circle-32, New Delhi

In the result, captioned appeals of the assessee are allowed

ITA 2592/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Dec 2024AY 2017-18

Bench: Pradip Kumar Kedia & Shri Anubhav Sharmaita No.2588/Del/2022 (Assessment Year : 2013-14) Ita No.2590/Del/2022 (Assessment Year : 2015-16) Ita No.2592/Del/2022 (Assessment Year : 2017-18) Rnb Infrastructure Pvt. Ltd. Vs. Dcit, Rnb House, 1, Shivaji Enclave, Central Circle-32, Main Road, Near Raja Garden, Opp. New Delhi Mother Dairy, New Delhi-110027 Pan No. Aadcr0962Q (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By Ms. Suman Malik, Cit-Dr Date Of Hearing: 18.09.2024 Date Of Pronouncement: 16.12.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Appeals Filed By The Assessee Against The Respective Orders Passed Under S. 250 Of The Income Tax Act, 1961 (The Act) By The Ld.Cit(A) Is Tabulated Hereunder:-

Section 1Section 153A

case of the above mentioned assessee for the AY 2012-13 in relation to the additional evidences filed by the appellant under Rule 46A. 2. The assessment in the case of the assessee was completed on 17.12.2019. Wherein addition of Rs. 1,41,25,000/- was made under section ... Card 512 Copy of confirmation filed by Ganeshvani Investment Advisors Pvt.Ltd. 513 Copy of bank statements 514 4. In the application under rule 46A, the assessee has submitted that the credits/funds received in the bank account in the year under consideration are on account of sale of investment held

Rnb Infrastructure P.Ltd, Delhi vs. DCIT, Central Circle-32, New Delhi

In the result, captioned appeals of the assessee are allowed

ITA 2591/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Dec 2024AY 2016-17

Bench: Pradip Kumar Kedia & Shri Anubhav Sharmaita No.2588/Del/2022 (Assessment Year : 2013-14) Ita No.2590/Del/2022 (Assessment Year : 2015-16) Ita No.2592/Del/2022 (Assessment Year : 2017-18) Rnb Infrastructure Pvt. Ltd. Vs. Dcit, Rnb House, 1, Shivaji Enclave, Central Circle-32, Main Road, Near Raja Garden, Opp. New Delhi Mother Dairy, New Delhi-110027 Pan No. Aadcr0962Q (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By Ms. Suman Malik, Cit-Dr Date Of Hearing: 18.09.2024 Date Of Pronouncement: 16.12.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Appeals Filed By The Assessee Against The Respective Orders Passed Under S. 250 Of The Income Tax Act, 1961 (The Act) By The Ld.Cit(A) Is Tabulated Hereunder:-

Section 1Section 153A

case of the above mentioned assessee for the AY 2012-13 in relation to the additional evidences filed by the appellant under Rule 46A. 2. The assessment in the case of the assessee was completed on 17.12.2019. Wherein addition of Rs. 1,41,25,000/- was made under section ... Card 512 Copy of confirmation filed by Ganeshvani Investment Advisors Pvt.Ltd. 513 Copy of bank statements 514 4. In the application under rule 46A, the assessee has submitted that the credits/funds received in the bank account in the year under consideration are on account of sale of investment held

Rnb Infrastructure P.Ltd, Delhi vs. DCIT, Central Circle-32, New Delhi

In the result, captioned appeals of the assessee are allowed

ITA 2590/DEL/2022[2015-16]Status: DisposedITAT Delhi16 Dec 2024AY 2015-16

Bench: Pradip Kumar Kedia & Shri Anubhav Sharmaita No.2588/Del/2022 (Assessment Year : 2013-14) Ita No.2590/Del/2022 (Assessment Year : 2015-16) Ita No.2592/Del/2022 (Assessment Year : 2017-18) Rnb Infrastructure Pvt. Ltd. Vs. Dcit, Rnb House, 1, Shivaji Enclave, Central Circle-32, Main Road, Near Raja Garden, Opp. New Delhi Mother Dairy, New Delhi-110027 Pan No. Aadcr0962Q (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By Ms. Suman Malik, Cit-Dr Date Of Hearing: 18.09.2024 Date Of Pronouncement: 16.12.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Appeals Filed By The Assessee Against The Respective Orders Passed Under S. 250 Of The Income Tax Act, 1961 (The Act) By The Ld.Cit(A) Is Tabulated Hereunder:-

Section 1Section 153A

case of the above mentioned assessee for the AY 2012-13 in relation to the additional evidences filed by the appellant under Rule 46A. 2. The assessment in the case of the assessee was completed on 17.12.2019. Wherein addition of Rs. 1,41,25,000/- was made under section ... Card 512 Copy of confirmation filed by Ganeshvani Investment Advisors Pvt.Ltd. 513 Copy of bank statements 514 4. In the application under rule 46A, the assessee has submitted that the credits/funds received in the bank account in the year under consideration are on account of sale of investment held

Rnb Infrastructure Pvt Ltd, New Delhi vs. DCIT Central Circle -32, New Delhi

In the result, captioned appeals of the assessee are allowed

ITA 2589/DEL/2022[2014-15]Status: DisposedITAT Delhi16 Dec 2024AY 2014-15

Bench: Pradip Kumar Kedia & Shri Anubhav Sharmaita No.2588/Del/2022 (Assessment Year : 2013-14) Ita No.2590/Del/2022 (Assessment Year : 2015-16) Ita No.2592/Del/2022 (Assessment Year : 2017-18) Rnb Infrastructure Pvt. Ltd. Vs. Dcit, Rnb House, 1, Shivaji Enclave, Central Circle-32, Main Road, Near Raja Garden, Opp. New Delhi Mother Dairy, New Delhi-110027 Pan No. Aadcr0962Q (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By Ms. Suman Malik, Cit-Dr Date Of Hearing: 18.09.2024 Date Of Pronouncement: 16.12.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Appeals Filed By The Assessee Against The Respective Orders Passed Under S. 250 Of The Income Tax Act, 1961 (The Act) By The Ld.Cit(A) Is Tabulated Hereunder:-

Section 1Section 153A

case of the above mentioned assessee for the AY 2012-13 in relation to the additional evidences filed by the appellant under Rule 46A. 2. The assessment in the case of the assessee was completed on 17.12.2019. Wherein addition of Rs. 1,41,25,000/- was made under section ... Card 512 Copy of confirmation filed by Ganeshvani Investment Advisors Pvt.Ltd. 513 Copy of bank statements 514 4. In the application under rule 46A, the assessee has submitted that the credits/funds received in the bank account in the year under consideration are on account of sale of investment held

Rnb Infrastructure Pvt Ltd, Delhi vs. DCIT, Central Circle -32, Delhi

In the result, captioned appeals of the assessee are allowed

ITA 2588/DEL/2022[2013-14]Status: DisposedITAT Delhi16 Dec 2024AY 2013-14

Bench: Pradip Kumar Kedia & Shri Anubhav Sharmaita No.2588/Del/2022 (Assessment Year : 2013-14) Ita No.2590/Del/2022 (Assessment Year : 2015-16) Ita No.2592/Del/2022 (Assessment Year : 2017-18) Rnb Infrastructure Pvt. Ltd. Vs. Dcit, Rnb House, 1, Shivaji Enclave, Central Circle-32, Main Road, Near Raja Garden, Opp. New Delhi Mother Dairy, New Delhi-110027 Pan No. Aadcr0962Q (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By Ms. Suman Malik, Cit-Dr Date Of Hearing: 18.09.2024 Date Of Pronouncement: 16.12.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Appeals Filed By The Assessee Against The Respective Orders Passed Under S. 250 Of The Income Tax Act, 1961 (The Act) By The Ld.Cit(A) Is Tabulated Hereunder:-

Section 1Section 153A

case of the above mentioned assessee for the AY 2012-13 in relation to the additional evidences filed by the appellant under Rule 46A. 2. The assessment in the case of the assessee was completed on 17.12.2019. Wherein addition of Rs. 1,41,25,000/- was made under section ... Card 512 Copy of confirmation filed by Ganeshvani Investment Advisors Pvt.Ltd. 513 Copy of bank statements 514 4. In the application under rule 46A, the assessee has submitted that the credits/funds received in the bank account in the year under consideration are on account of sale of investment held

Badrinath Shreenivas, Bangalore, Karnataka vs. The Income Tax Officer, Ward-1(2)(3), Vadodara

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1055/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad13 Dec 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1055/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Badrinath Shreenivas The Ito बनाम/ 605/A, 80 Feet Double Road Ward-1(2)(3) V/S. Rmv Club Vadodara – 390 015 Rmv Extension Ii Stage S.O. Bangalore North, Bangalore 15-Karnataka, 91-India Karnataka – 560 094 (Karnataka) "थायी लेखा सं./Pan: Adpps 0435 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Veeresh Budati, Ar Revenue By : Shri Nitin Vishnu Kulkarni, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/12/2024 घोषणा की तारीख /Date Of Pronouncement: 13/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Veeresh Budati, ARFor Respondent: Shri Nitin Vishnu Kulkarni, Sr.DR
Section 144Section 148Section 250

that on facts and in law, the learned CIT(A) has grievously erred in not admitting the additional evidence filed in terms of Rule 46A of the IT Rules, even after calling for a Remand Report from the AO. 3. that on facts, and in law, the learned ... determining the assessee’s claims, were not admitted by Badrinath Shreenivas vs. ITO Asst. Year : 2011-12 the CIT(A) on procedural grounds under Rule 46A of the Income Tax Rules, 1962. However, the reasons furnished by the assessee for not producing the evidence during the assessment proceedings, including

DCIT, Central Circle 2(3), Chennai vs. Sivasubramanian, Karur

In the result, all the appeals of the Revenue and all the COs of the assessee are dismissed

ITA 1243/CHNY/2024[2018-19]Status: DisposedITAT Chennai13 Dec 2024AY 2018-19

Bench: Hon’Bleshri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.1208/Chny/2024 & C.O.No.35/Chny/2024 (In Ita No.1208/Chny/2024) िनधा"रण वष"/Assessment Year:2018-2019. The Assistant Commissioner P. Selvaraj, Of Income Tax, Vs. 5/68,Kurumbapatty, Central Circle 2, Pavithram Po Trichy Karur 639 002. Pan: Boips 1370G Respondent/Cross Objector Appellant आयकर अपील सं./Ita No.1212/Chny/2024 & C.O.No.36/Chny/2024 (In Ita No.1212/Chny/2024) िनधा"रण वष"/Assessment Year:2018-2019. The Assistant Commissioner K.N. Prabhu, Of Income Tax, Vs. 23, Bharathi Nagar, Central Circle 2, Karur 639 002 Trichy Pan: Aczpp 6832G Appellant Respondent/Cross Objector

Section 132Section 153C

furnished by the firm in which assessee is a partner. The Ld.CIT(A) erred in not providing opportunity to the assessing officer under Rule 46A to verify the reconciliation furnished by the firm during the appellate proceedings. 3 The Ld.CIT(A) erred in holding that the amount of deposit made ... assessee based on the recasted balances from the books of account, which amounts to fresh submissions and fresh evidence which is in violation of Rule 46A of the Income Tax Rules 1962. ITA No.1208, CO 35/Chny/24 & 16 others 15. Per contra, the Ld.AR contended that the contents of the seized