https://www.taxtmi.com/caselaws?id=197993 The appeal by revenue challenging the deletion of additions related to bogus purchases and cash payments in violation of section 40A(3) was remanded to the Assessing Officer (AO) for reassessment. The Tribunal found that fresh evidence submitted to the CIT(A) without being sent to the AO contravened Rule 46A, necessitating a fair opportunity for the assessee to be heard. The Tribunal set aside decisions on deletion of additions on account of bogus purchases, bogus expenditure under salary, and security deposits from unverified persons, directing reassessment by the AO to consider new evidence and uphold principles of natural justice. The appellant's request for leave to modify grounds was allowed for statistical purposes. en-us Wed, 01 Mar 2017 00:00:00 +0530 Fri, 19 Jan 2018 21:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197993 The appeal by revenue challenging the deletion of additions related to bogus purchases and cash payments in violation of section 40A(3) was remanded to the Assessing Officer (AO) for reassessment. The Tribunal found that fresh evidence submitted to the CIT(A) without being sent to the AO contravened Rule 46A, necessitating a fair opportunity for the assessee to be heard. The Tribunal set aside decisions on deletion of additions on account of bogus purchases, bogus expenditure under salary, and security deposits from unverified persons, directing reassessment by the AO to consider new evidence and uphold principles of natural justice. The appellant's request for leave to modify grounds was allowed for statistical purposes. Case-Laws Income Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197993