https://www.taxtmi.com/caselaws?id=121821 The Tribunal allowed the revenue's appeal against the Commissioner of Income-tax (Appeals) order, focusing on the improper admission of additional evidence under Rule 46A. The Tribunal found the new evidence was considered in violation of procedural rules, leading to the setting aside of the Commissioner's order. The issues, including additions related to a sum credited in the capital account, a gift from an NRI, and expenditure on mitti, were remanded back to the Commissioner of Income-tax (Appeals) for a fresh decision in compliance with the law. en-us Fri, 31 Oct 2008 00:00:00 +0530 Mon, 06 Aug 2012 15:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121821 The Tribunal allowed the revenue's appeal against the Commissioner of Income-tax (Appeals) order, focusing on the improper admission of additional evidence under Rule 46A. The Tribunal found the new evidence was considered in violation of procedural rules, leading to the setting aside of the Commissioner's order. The issues, including additions related to a sum credited in the capital account, a gift from an NRI, and expenditure on mitti, were remanded back to the Commissioner of Income-tax (Appeals) for a fresh decision in compliance with the law. Case-Laws Income Tax Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121821