https://www.taxtmi.com/caselaws?id=258549 The Tribunal allowed the Revenue's appeal, setting aside both the assessment and CIT(A) order due to the violation of Rule 46A of the Income Tax Rules, 1962. The Tribunal emphasized the importance of procedural fairness, noting that the CIT(A) erred in admitting additional evidence without proper verification and examination by the Assessing Officer. The case was remanded for a fresh assessment, stressing the need for a fair hearing for the assessee without prejudice from prior proceedings. en-us Fri, 20 Mar 2015 00:00:00 +0530 Thu, 26 Mar 2015 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258549 The Tribunal allowed the Revenue's appeal, setting aside both the assessment and CIT(A) order due to the violation of Rule 46A of the Income Tax Rules, 1962. The Tribunal emphasized the importance of procedural fairness, noting that the CIT(A) erred in admitting additional evidence without proper verification and examination by the Assessing Officer. The case was remanded for a fresh assessment, stressing the need for a fair hearing for the assessee without prejudice from prior proceedings. Case-Laws Income Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258549