[aaykarbhavan] Consultation with AO wasn't required when additional evidence was obtained by CIT(A) on its own motion

 

Consultation with AO wasn't required when additional evidence was obtained by CIT(A) on its own motion

August 23, 2014[2014] 47 taxmann.com 405 (Hyderabad - Trib.)

IT: Where additional evidence is obtained by first appellate authority on its own motion, there is no requirement in law to consult/confront Assessing Officer with such additional evidence

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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