https://www.taxtmi.com/caselaws?id=341542 The assessee's appeal was partly allowed for statistical purposes, with several issues restored to the Commissioner of Income Tax (Appeals) for fresh adjudication after considering additional evidence. The Revenue's appeal was also allowed for statistical purposes, with issues restored to the Commissioner of Income Tax (Appeals) for fresh consideration in compliance with Rule 46A. The Tribunal emphasized the importance of giving both parties adequate opportunities to present and rebut evidence to ensure a fair and just adjudication process. en-us Fri, 07 Apr 2017 00:00:00 +0530 Wed, 12 Apr 2017 07:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341542 The assessee's appeal was partly allowed for statistical purposes, with several issues restored to the Commissioner of Income Tax (Appeals) for fresh adjudication after considering additional evidence. The Revenue's appeal was also allowed for statistical purposes, with issues restored to the Commissioner of Income Tax (Appeals) for fresh consideration in compliance with Rule 46A. The Tribunal emphasized the importance of giving both parties adequate opportunities to present and rebut evidence to ensure a fair and just adjudication process. Case-Laws Income Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341542