https://www.taxtmi.com/caselaws?id=259556 The Court dismissed the appeal, upholding the decisions of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. It found no violation of natural justice principles in considering additional evidence under Rule 46A(4) of the Income Tax Rules. The Court emphasized the appellate authority's discretion to use overriding powers to examine new documents for a fair resolution of tax disputes, supporting the assessee against the appellant revenue. en-us Mon, 15 Dec 2014 00:00:00 +0530 Thu, 14 May 2015 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259556 The Court dismissed the appeal, upholding the decisions of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. It found no violation of natural justice principles in considering additional evidence under Rule 46A(4) of the Income Tax Rules. The Court emphasized the appellate authority's discretion to use overriding powers to examine new documents for a fair resolution of tax disputes, supporting the assessee against the appellant revenue. Case-Laws Income Tax Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259556