https://www.taxtmi.com/caselaws?id=236530 The ITAT allowed both the revenue and assessee appeals for statistical purposes, directing the AO to re-examine the evidence and decide the issues afresh. The judgment stressed adherence to procedural rules, particularly Rule 46A of IT Rules, 1962, to ensure proper examination of all evidence by the AO before reaching a decision. en-us Fri, 28 Jun 2013 00:00:00 +0530 Fri, 02 Aug 2013 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236530 The ITAT allowed both the revenue and assessee appeals for statistical purposes, directing the AO to re-examine the evidence and decide the issues afresh. The judgment stressed adherence to procedural rules, particularly Rule 46A of IT Rules, 1962, to ensure proper examination of all evidence by the AO before reaching a decision. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236530