https://www.taxtmi.com/caselaws?id=3153 The High Court ruled in favor of the Revenue on the issue of the Commissioner of Income Tax (Appeals) taking evidence without giving an opportunity to the Assessing Officer. The Court emphasized the importance of adhering to principles of natural justice and directed that the appeal be allowed accordingly. As a result, the Court set aside the impugned order regarding the deletion of an addition made by the Assessing Officer concerning rent paid by the Assessee and remanded the file for a decision in accordance with the law, ensuring the Assessee's right to respond to the evidence considered. en-us Mon, 23 Apr 2007 00:00:00 +0530 Tue, 20 Sep 2011 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3153 The High Court ruled in favor of the Revenue on the issue of the Commissioner of Income Tax (Appeals) taking evidence without giving an opportunity to the Assessing Officer. The Court emphasized the importance of adhering to principles of natural justice and directed that the appeal be allowed accordingly. As a result, the Court set aside the impugned order regarding the deletion of an addition made by the Assessing Officer concerning rent paid by the Assessee and remanded the file for a decision in accordance with the law, ensuring the Assessee's right to respond to the evidence considered. Case-Laws Income Tax Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3153