The Commissioner of Income Tax- I vs. M/s. Avon Organics Limited

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

46A of the Income Tax Rules, 1962. The Tribunal has not given any adverse finding or ITA 257/2012 Page 5 of 18 held that the said evidence should not have been admitted and taken on record under the said Rules. Revenue had thereafter, filed an appeal before the Tribunal and it was their duty to place the said agreement