https://www.taxtmi.com/caselaws?id=360183 The Tribunal found a violation of Rule 46A of the Income Tax Rules due to the failure to provide the Assessing Officer an opportunity to examine additional evidences submitted during appellate proceedings. Citing the importance of fair play and natural justice, the Tribunal set aside the order confirming a disallowance of cash rebate and remitted the matter back to the Assessing Officer for fresh adjudication. The assessee was directed to actively participate in the assessment proceedings and submit necessary documents, with the appeal allowed for statistical purposes. en-us Fri, 04 May 2018 00:00:00 +0530 Fri, 11 May 2018 08:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360183 The Tribunal found a violation of Rule 46A of the Income Tax Rules due to the failure to provide the Assessing Officer an opportunity to examine additional evidences submitted during appellate proceedings. Citing the importance of fair play and natural justice, the Tribunal set aside the order confirming a disallowance of cash rebate and remitted the matter back to the Assessing Officer for fresh adjudication. The assessee was directed to actively participate in the assessment proceedings and submit necessary documents, with the appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360183