https://www.taxtmi.com/caselaws?id=178886 The appellate tribunal dismissed the revenue's appeal, ruling that there was no violation of Rule 46A in accepting additional evidence without affording the Assessing Officer an opportunity. Additionally, the tribunal upheld the deletion of disallowance under section 43B, as the excise duty had been paid before the due date by adjustment in the RG-23 register, exceeding the outstanding liability. Citing the Hawkins Cookers Ltd. case, the tribunal found the CIT(A)'s decision supported and concluded that no error existed, leading to the dismissal of the revenue's appeal. en-us Mon, 26 Dec 2011 00:00:00 +0530 Mon, 15 Feb 2016 18:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178886 The appellate tribunal dismissed the revenue's appeal, ruling that there was no violation of Rule 46A in accepting additional evidence without affording the Assessing Officer an opportunity. Additionally, the tribunal upheld the deletion of disallowance under section 43B, as the excise duty had been paid before the due date by adjustment in the RG-23 register, exceeding the outstanding liability. Citing the Hawkins Cookers Ltd. case, the tribunal found the CIT(A)'s decision supported and concluded that no error existed, leading to the dismissal of the revenue's appeal. Case-Laws Income Tax Mon, 26 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178886