https://www.taxtmi.com/caselaws?id=283468 The Tribunal allowed the Revenue's appeal for statistical purposes, setting aside the order due to procedural lapses in admitting additional evidence at the appellate stage without giving the Assessing Officer a reasonable opportunity to rebut. The case was remanded to the CIT(A) to address the procedural deficiencies and issue a speaking order after affording the assessee a fair hearing. The decision emphasized strict adherence to Rule 46A requirements, as highlighted in a previous High Court ruling. en-us Fri, 19 Aug 2016 00:00:00 +0530 Tue, 24 Sep 2019 15:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283468 The Tribunal allowed the Revenue's appeal for statistical purposes, setting aside the order due to procedural lapses in admitting additional evidence at the appellate stage without giving the Assessing Officer a reasonable opportunity to rebut. The case was remanded to the CIT(A) to address the procedural deficiencies and issue a speaking order after affording the assessee a fair hearing. The decision emphasized strict adherence to Rule 46A requirements, as highlighted in a previous High Court ruling. Case-Laws Income Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283468