https://www.taxtmi.com/caselaws?id=240808 The Tribunal found that the Commissioner of Income-tax(A) violated Rule 46A of the Income-tax Rules, 1962 by accepting additional evidence without allowing the assessing officer to examine it. The decision heavily relied on this material, breaching procedural fairness. Consequently, the lower authorities' orders were set aside, and the issues were remitted to the assessing officer for reconsideration. The assessing officer was instructed to review all evidence, including that submitted before the Commissioner, ensuring a fair process for the taxpayer. All revenue appeals were allowed for statistical purposes, indicating a favorable outcome for reconsideration. en-us Thu, 31 Jan 2013 00:00:00 +0530 Thu, 12 Dec 2013 09:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240808 The Tribunal found that the Commissioner of Income-tax(A) violated Rule 46A of the Income-tax Rules, 1962 by accepting additional evidence without allowing the assessing officer to examine it. The decision heavily relied on this material, breaching procedural fairness. Consequently, the lower authorities' orders were set aside, and the issues were remitted to the assessing officer for reconsideration. The assessing officer was instructed to review all evidence, including that submitted before the Commissioner, ensuring a fair process for the taxpayer. All revenue appeals were allowed for statistical purposes, indicating a favorable outcome for reconsideration. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240808