https://www.taxtmi.com/caselaws?id=221841 The appeal was allowed for statistical purposes after the Tribunal remitted the issue back to the CIT (A) for reevaluation considering the relinquishment deed under rule 46A. The decision emphasized procedural fairness and the right to present crucial evidence, focusing on the admissibility of additional evidence rather than other grounds raised in the appeal. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 22 Mar 2013 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221841 The appeal was allowed for statistical purposes after the Tribunal remitted the issue back to the CIT (A) for reevaluation considering the relinquishment deed under rule 46A. The decision emphasized procedural fairness and the right to present crucial evidence, focusing on the admissibility of additional evidence rather than other grounds raised in the appeal. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221841