https://www.taxtmi.com/caselaws?id=260499 Under section 255(3), Single Member Bench jurisdiction turns on the total income as computed by the Assessing Officer, not on the quantum of disputed additions or tax demand; the objection to SMC jurisdiction was rejected. The first appellate authority may admit additional evidence under rule 46A when sufficient cause is shown and the Assessing Officer is given an opportunity to respond in remand proceedings, and such evidence can support deletion of disallowances on the merits. On the facts described, the appellate relief on expenditure and loss issues was sustained, the Revenue's challenges failed, and the cross objections succeeded only to the limited extent of restoring a lower disallowance rate on certain expenses. en-us Tue, 31 Mar 2015 00:00:00 +0530 Wed, 19 Aug 2015 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260499 Under section 255(3), Single Member Bench jurisdiction turns on the total income as computed by the Assessing Officer, not on the quantum of disputed additions or tax demand; the objection to SMC jurisdiction was rejected. The first appellate authority may admit additional evidence under rule 46A when sufficient cause is shown and the Assessing Officer is given an opportunity to respond in remand proceedings, and such evidence can support deletion of disallowances on the merits. On the facts described, the appellate relief on expenditure and loss issues was sustained, the Revenue's challenges failed, and the cross objections succeeded only to the limited extent of restoring a lower disallowance rate on certain expenses. Case-Laws Income Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260499