Gauhati H.C : The CIT(A) did not violate the provisions of r. 46A of the IT Rules, 1962, and in upholding the decision of the CIT(A) in admitting additional evidence
High Court Of Gauhati CIT vs. Parimal Kanti Chanda Section 250, Rule 46A Asst. Year 1998-99 P.G. Agarwal & H.N. […]