https://www.taxtmi.com/caselaws?id=248731 The Appellate Tribunal remanded the case back to the Assessing Officer for fresh consideration, following the submission of additional evidence by the assessee before the CIT(A). The Tribunal emphasized the importance of re-examining the matter in light of the new evidence to ensure a comprehensive assessment. As a result, the revenue's appeal was allowed for statistical purposes, indicating a procedural win rather than a substantive ruling on the bad debt claim. en-us Fri, 30 May 2014 00:00:00 +0530 Mon, 23 Jun 2014 08:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248731 The Appellate Tribunal remanded the case back to the Assessing Officer for fresh consideration, following the submission of additional evidence by the assessee before the CIT(A). The Tribunal emphasized the importance of re-examining the matter in light of the new evidence to ensure a comprehensive assessment. As a result, the revenue's appeal was allowed for statistical purposes, indicating a procedural win rather than a substantive ruling on the bad debt claim. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248731