https://www.taxtmi.com/caselaws?id=277953 The Tribunal allowed the Revenue's appeal for statistical purposes, directing the CIT(A) to reconsider both issues afresh after examining the assessment record and complying with Rule 46A requirements. The deletion of the disallowance under section 68 of the Act on account of unexplained credits and the deletion of disallowance out of operation and other expenses incurred by the assessee were set aside for fresh consideration by the CIT(A). en-us Fri, 11 May 2012 00:00:00 +0530 Tue, 01 Jan 2019 11:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277953 The Tribunal allowed the Revenue's appeal for statistical purposes, directing the CIT(A) to reconsider both issues afresh after examining the assessment record and complying with Rule 46A requirements. The deletion of the disallowance under section 68 of the Act on account of unexplained credits and the deletion of disallowance out of operation and other expenses incurred by the assessee were set aside for fresh consideration by the CIT(A). Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277953