https://www.taxtmi.com/caselaws?id=386308 The ITAT found that the CIT(A) erred in admitting additional evidence under Rule 46A without following procedural requirements. The CIT(A) deleted various additions made by the AO without giving the AO an opportunity to rebut the evidence. The ITAT set aside the CIT(A)'s order and directed a fresh order specifying the rule applied and providing the AO with a chance to respond. The appeal was partly allowed for statistical purposes. en-us Thu, 19 Sep 2019 00:00:00 +0530 Wed, 25 Sep 2019 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386308 The ITAT found that the CIT(A) erred in admitting additional evidence under Rule 46A without following procedural requirements. The CIT(A) deleted various additions made by the AO without giving the AO an opportunity to rebut the evidence. The ITAT set aside the CIT(A)'s order and directed a fresh order specifying the rule applied and providing the AO with a chance to respond. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386308