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Rule 46a and sec 13(1)(c)

(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.

Rajendra K Goyal (Expert) 06 June 2015
Academic query, state facts.


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