https://www.taxtmi.com/caselaws?id=256583 The Tribunal set aside the lower authorities' orders and remitted the case back to the Assessing Officer for fresh assessment. The Tribunal allowed Ground No.4 for statistical purposes, finding that the ld CIT(A) did not follow Rule 46A in admitting additional evidence. The matter was sent back for reconsideration, as the assessee did not comply with Rule 46A due to personal reasons. The appeal was allowed solely for statistical purposes, without addressing the merits of the additions made by the Assessing Officer. en-us Fri, 06 Feb 2015 00:00:00 +0530 Mon, 16 Feb 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256583 The Tribunal set aside the lower authorities' orders and remitted the case back to the Assessing Officer for fresh assessment. The Tribunal allowed Ground No.4 for statistical purposes, finding that the ld CIT(A) did not follow Rule 46A in admitting additional evidence. The matter was sent back for reconsideration, as the assessee did not comply with Rule 46A due to personal reasons. The appeal was allowed solely for statistical purposes, without addressing the merits of the additions made by the Assessing Officer. Case-Laws Income Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256583