https://www.taxtmi.com/caselaws?id=216802 The ITAT held that the CIT(A) erred in admitting new evidence improperly and remanded the case to the AO to reassess if provisions were for bad and doubtful debts, applying limits under section 36(1)(viia). The AO was instructed to grant a fair hearing to the assessee. Consequently, all grounds of the assessee were allowed for statistical purposes, and the Revenue's appeal was granted. en-us Thu, 14 Jun 2012 00:00:00 +0530 Fri, 21 Sep 2012 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216802 The ITAT held that the CIT(A) erred in admitting new evidence improperly and remanded the case to the AO to reassess if provisions were for bad and doubtful debts, applying limits under section 36(1)(viia). The AO was instructed to grant a fair hearing to the assessee. Consequently, all grounds of the assessee were allowed for statistical purposes, and the Revenue's appeal was granted. Case-Laws Income Tax Thu, 14 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216802