https://www.taxtmi.com/caselaws?id=251544 The Tribunal partially allowed the appeal, remitting various issues back to the Assessing Officer for fresh adjudication. The Tribunal criticized the Commissioner of Income Tax (Appeals) for admitting additional evidence without proper verification and not allowing the AO a reasonable opportunity to examine it, breaching Rule 46A. The Tribunal stressed the importance of compliance with procedural rules and the necessity for thorough verification of evidence. en-us Mon, 08 Sep 2014 00:00:00 +0530 Mon, 23 Feb 2015 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251544 The Tribunal partially allowed the appeal, remitting various issues back to the Assessing Officer for fresh adjudication. The Tribunal criticized the Commissioner of Income Tax (Appeals) for admitting additional evidence without proper verification and not allowing the AO a reasonable opportunity to examine it, breaching Rule 46A. The Tribunal stressed the importance of compliance with procedural rules and the necessity for thorough verification of evidence. Case-Laws Income Tax Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251544