https://www.taxtmi.com/caselaws?id=267381 The court upheld the Commissioner of Income Tax (Appeals) decision to admit additional evidence and adjudicate the appeal without remanding the case to the Assessing Officer. The decision complied with Rule 46A and Section 250 of the Income Tax Act, ensuring the principles of natural justice were followed by providing the Assessing Officer with an opportunity to examine and rebut the evidence. The court dismissed the Revenue's appeals and clarified the necessity of adhering to natural justice principles in such cases, leading to the closure of all pending interlocutory applications. en-us Mon, 17 Aug 2015 00:00:00 +0530 Wed, 25 Feb 2026 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267381 The court upheld the Commissioner of Income Tax (Appeals) decision to admit additional evidence and adjudicate the appeal without remanding the case to the Assessing Officer. The decision complied with Rule 46A and Section 250 of the Income Tax Act, ensuring the principles of natural justice were followed by providing the Assessing Officer with an opportunity to examine and rebut the evidence. The court dismissed the Revenue's appeals and clarified the necessity of adhering to natural justice principles in such cases, leading to the closure of all pending interlocutory applications. Case-Laws Income Tax Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267381