https://www.taxtmi.com/caselaws?id=387417 The Tribunal found that the CIT(A) erred in both ignoring the provisions of section 68 of the Income Tax Act, 1961, and violating Rule 46A of the Income Tax Rules by accepting fresh evidence without providing the AO an opportunity to examine it. The matter was remanded back to the AO for a speaking order in compliance with the law, ensuring the assessee's right to be heard. The Revenue's appeal was allowed for statistical purposes. en-us Wed, 31 Jul 2019 00:00:00 +0530 Wed, 23 Oct 2019 08:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387417 The Tribunal found that the CIT(A) erred in both ignoring the provisions of section 68 of the Income Tax Act, 1961, and violating Rule 46A of the Income Tax Rules by accepting fresh evidence without providing the AO an opportunity to examine it. The matter was remanded back to the AO for a speaking order in compliance with the law, ensuring the assessee's right to be heard. The Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387417