sachin dubey
(Querist) 05 June 2015
This query is : Resolved
As per Sec 250, CIT can admit additional evidence only after providing an evidence to the A.O to cross examine and verify such additional evidence. However, Rule 46A is not applicable for clarificatory materials i.e secondary evidence produced to support preliminary evidence. So what is the criteria for determining whether evidence submitted to CIT(A) is additional evidence or clarificatory material.
Trouble Logging in? Try following the given steps -
1. Visit your inbox to find a confirmation mail from LAWyersClubIndia.
2. Click on the confirmation link and confirm your signup