https://www.taxtmi.com/caselaws?id=264379 The High Court set aside the orders of the Commissioner (Appeals) and ITAT, remitting the matter back to the Commissioner (Appeals) with instructions to grant sufficient time to the Assessing Officer to verify the additional evidence and submit a report. The judgment emphasized the importance of adhering to procedural rules under Rule 46A, ensuring both parties are given a fair opportunity to present their case. The appeals were allowed in favor of the revenue, with a directive to conclude the matter within six months. en-us Thu, 30 Oct 2014 00:00:00 +0530 Thu, 24 Sep 2015 09:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264379 The High Court set aside the orders of the Commissioner (Appeals) and ITAT, remitting the matter back to the Commissioner (Appeals) with instructions to grant sufficient time to the Assessing Officer to verify the additional evidence and submit a report. The judgment emphasized the importance of adhering to procedural rules under Rule 46A, ensuring both parties are given a fair opportunity to present their case. The appeals were allowed in favor of the revenue, with a directive to conclude the matter within six months. Case-Laws Income Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264379