https://www.taxtmi.com/caselaws?id=340755 The Tribunal directed the Commissioner of Income Tax (Appeals) to admit additional evidence under Rule 46A of the Income Tax Rules to calculate the real income of the assessee, despite the assessee's lack of cooperation during assessment proceedings. This decision aimed to ensure natural justice and uphold principles of fairness in the assessment process, emphasizing the importance of considering all relevant evidence for an accurate assessment of the assessee's real income. en-us Thu, 16 Mar 2017 00:00:00 +0530 Tue, 26 May 2026 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340755 The Tribunal directed the Commissioner of Income Tax (Appeals) to admit additional evidence under Rule 46A of the Income Tax Rules to calculate the real income of the assessee, despite the assessee's lack of cooperation during assessment proceedings. This decision aimed to ensure natural justice and uphold principles of fairness in the assessment process, emphasizing the importance of considering all relevant evidence for an accurate assessment of the assessee's real income. Case-Laws Income Tax Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340755