https://www.taxtmi.com/caselaws?id=393255 The High Court addressed a procedural violation of Rule 46A(2) and (3) of the Income Tax Rules, 1962, leading to the dismissal of the appeal/cross objection by the tribunal. The Court remanded the matter to the Commissioner of Income Tax (Appeals) for a rehearing and redetermination of the appeal within four months, ensuring compliance with the rules. This decision aimed to rectify the procedural error and safeguard the rights of the parties involved in the appeal process. en-us Mon, 02 Mar 2020 00:00:00 +0530 Mon, 09 Mar 2020 08:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393255 The High Court addressed a procedural violation of Rule 46A(2) and (3) of the Income Tax Rules, 1962, leading to the dismissal of the appeal/cross objection by the tribunal. The Court remanded the matter to the Commissioner of Income Tax (Appeals) for a rehearing and redetermination of the appeal within four months, ensuring compliance with the rules. This decision aimed to rectify the procedural error and safeguard the rights of the parties involved in the appeal process. Case-Laws Income Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393255