https://www.taxtmi.com/caselaws?id=176800 The Tribunal dismissed the assessee's additional grounds of appeal as supportive of the CIT(A)'s orders. The Revenue's appeals were allowed for statistical purposes, directing fresh adjudication by the CIT(A) in compliance with Rule 46A, providing both parties proper opportunity. The CIT(A)'s deletion of additions and penalties were set aside, emphasizing the need for reasons and opportunity for examination, leading to restoration of appeals for fresh adjudication. en-us Thu, 02 Mar 2006 00:00:00 +0530 Tue, 29 Dec 2015 11:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176800 The Tribunal dismissed the assessee's additional grounds of appeal as supportive of the CIT(A)'s orders. The Revenue's appeals were allowed for statistical purposes, directing fresh adjudication by the CIT(A) in compliance with Rule 46A, providing both parties proper opportunity. The CIT(A)'s deletion of additions and penalties were set aside, emphasizing the need for reasons and opportunity for examination, leading to restoration of appeals for fresh adjudication. Case-Laws Income Tax Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176800