https://www.taxtmi.com/caselaws?id=337537 The Tribunal allowed the Revenue's appeal, setting aside issues for fresh consideration by the AO due to improper admission of additional evidence and lack of thorough examination. The CIT(A)'s deletion of additions made by the AO under Section 69 was overturned, emphasizing the need for proper examination. The acceptance of the contention regarding sale proceeds of agricultural land without documentary evidence was also set aside for reevaluation. The Tribunal dismissed the assessee's cross-objection as infructuous and highlighted the importance of adhering to Rule 46A of the Income Tax Rules for admitting additional evidence. en-us Mon, 09 Jan 2017 00:00:00 +0530 Mon, 09 Jan 2017 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337537 The Tribunal allowed the Revenue's appeal, setting aside issues for fresh consideration by the AO due to improper admission of additional evidence and lack of thorough examination. The CIT(A)'s deletion of additions made by the AO under Section 69 was overturned, emphasizing the need for proper examination. The acceptance of the contention regarding sale proceeds of agricultural land without documentary evidence was also set aside for reevaluation. The Tribunal dismissed the assessee's cross-objection as infructuous and highlighted the importance of adhering to Rule 46A of the Income Tax Rules for admitting additional evidence. Case-Laws Income Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337537