Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Rule 46A permits additional evidence before the first appellate authority only in the specified circumstances, and the permission must be supported by a written, reasoned order; the Assessing Officer must also be given a mandatory opportunity to examine and rebut that evidence in compliance with audi alteram partem. Here, no reasons were recorded for admitting the additional evidence and no material showed that the Assessing Officer was afforded any real opportunity to rebut it. The Tribunal therefore erred in sustaining the Commissioner (Appeals)' order. The Tribunal and Commissioner (Appeals) orders were set aside, and the matter was remanded for a fresh speaking order on admission of additional evidence and, if admitted, an opportunity to the Assessing Officer to rebut it.
Rule 46A permits additional evidence before the first appellate authority only in the specified circumstances, and the permission must be supported by a written, reasoned order; the Assessing Officer must also be given a mandatory opportunity to examine and rebut that evidence in compliance with audi alteram partem. Here, no reasons were recorded for admitting the additional evidence and no material showed that the Assessing Officer was afforded any real opportunity to rebut it. The Tribunal therefore erred in sustaining the Commissioner (Appeals)' order. The Tribunal and Commissioner (Appeals) orders were set aside, and the matter was remanded for a fresh speaking order on admission of additional evidence and, if admitted, an opportunity to the Assessing Officer to rebut it.
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