https://www.taxtmi.com/caselaws?id=65642 The Tribunal restored the matter to the Commissioner of Income Tax (Appeals) for fresh decisions on the first two issues after finding that fresh evidence was admitted without giving the Assessing Officer an opportunity to examine it, violating rule 46A. The appeal on the third ground was dismissed, upholding the deletion of the provident fund disallowance. The Tribunal partly allowed the appeal for statistical purposes. en-us Fri, 09 Jul 1999 00:00:00 +0530 Thu, 20 Jun 2013 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65642 The Tribunal restored the matter to the Commissioner of Income Tax (Appeals) for fresh decisions on the first two issues after finding that fresh evidence was admitted without giving the Assessing Officer an opportunity to examine it, violating rule 46A. The appeal on the third ground was dismissed, upholding the deletion of the provident fund disallowance. The Tribunal partly allowed the appeal for statistical purposes. Case-Laws Income Tax Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65642