https://www.taxtmi.com/caselaws?id=396341 The Tribunal allowed the appeal, setting aside the CIT(A)'s findings and directing admission of additional evidence under Rule 46A. The Tribunal emphasized substantial justice and procedural adherence, instructing the CIT(A) to decide the issues on merit with ample opportunity for both parties. The appeal was pronounced on 20th March 2020. en-us Fri, 20 Mar 2020 00:00:00 +0530 Sat, 13 Mar 2021 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396341 The Tribunal allowed the appeal, setting aside the CIT(A)'s findings and directing admission of additional evidence under Rule 46A. The Tribunal emphasized substantial justice and procedural adherence, instructing the CIT(A) to decide the issues on merit with ample opportunity for both parties. The appeal was pronounced on 20th March 2020. Case-Laws Income Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396341