https://www.taxtmi.com/caselaws?id=262651 The Andhra Pradesh High Court dismissed the appeal regarding the interpretation of rule 46A of the Income-tax Rules, 1962. The dispute arose from the admission and consideration of additional evidence by the Commissioner of Income-tax (Appeals) in a case involving an assessee's loss for the assessment year 1998-99. The Department alleged a violation of rule 46A but failed to raise objections during the appeal process. The court emphasized the discretionary power of the Commissioner in admitting evidence under rule 46A and highlighted the Department's right to rebut such evidence. The appeal was dismissed, and the miscellaneous petition was disposed of without costs. en-us Wed, 05 Nov 2014 00:00:00 +0530 Mon, 17 Aug 2015 06:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262651 The Andhra Pradesh High Court dismissed the appeal regarding the interpretation of rule 46A of the Income-tax Rules, 1962. The dispute arose from the admission and consideration of additional evidence by the Commissioner of Income-tax (Appeals) in a case involving an assessee's loss for the assessment year 1998-99. The Department alleged a violation of rule 46A but failed to raise objections during the appeal process. The court emphasized the discretionary power of the Commissioner in admitting evidence under rule 46A and highlighted the Department's right to rebut such evidence. The appeal was dismissed, and the miscellaneous petition was disposed of without costs. Case-Laws Income Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262651