https://www.taxtmi.com/caselaws?id=219110 The Tribunal allowed the Revenue's appeal for statistical purposes, setting aside all issues to the Assessing Officer (AO) for fresh adjudication in compliance with Rule 46A of the Income Tax Rules, 1962. The Tribunal emphasized the importance of procedural compliance when admitting additional evidence at the appellate stage. en-us Tue, 31 Jan 2012 00:00:00 +0530 Wed, 05 Dec 2012 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219110 The Tribunal allowed the Revenue's appeal for statistical purposes, setting aside all issues to the Assessing Officer (AO) for fresh adjudication in compliance with Rule 46A of the Income Tax Rules, 1962. The Tribunal emphasized the importance of procedural compliance when admitting additional evidence at the appellate stage. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219110