https://www.taxtmi.com/caselaws?id=330581 The Tribunal found that the CIT(A) violated Rule 46A by considering additional evidence without proper procedure. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the issue back to the AO for a fresh examination. The AO was directed to allow the Assessee to present further evidence and to provide an opportunity for a hearing before making a new decision. For statistical purposes, the appeal of the Revenue was treated as allowed, and the AO was instructed to re-examine the issue, considering the Tribunal's observations and ensuring compliance with Rule 46A. en-us Wed, 11 May 2016 00:00:00 +0530 Fri, 29 Jul 2016 13:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330581 The Tribunal found that the CIT(A) violated Rule 46A by considering additional evidence without proper procedure. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the issue back to the AO for a fresh examination. The AO was directed to allow the Assessee to present further evidence and to provide an opportunity for a hearing before making a new decision. For statistical purposes, the appeal of the Revenue was treated as allowed, and the AO was instructed to re-examine the issue, considering the Tribunal's observations and ensuring compliance with Rule 46A. Case-Laws Income Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330581