https://www.taxtmi.com/caselaws?id=292969 The Tribunal found that the learned CIT(A) failed to consider the application for additional evidence under Rule 46A of the Income Tax Rules. As a result, the Tribunal set aside the CIT(A)'s order and directed a fresh review of the application, emphasizing the importance of considering the additional evidence for justice. The appeal was allowed for statistical purposes, solely based on the procedural aspect of the case. The Tribunal's decision favored the assessee, leading to a reevaluation of the application for additional evidence by the CIT(A). en-us Wed, 09 Dec 2015 00:00:00 +0530 Sat, 16 Jan 2021 22:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292969 The Tribunal found that the learned CIT(A) failed to consider the application for additional evidence under Rule 46A of the Income Tax Rules. As a result, the Tribunal set aside the CIT(A)'s order and directed a fresh review of the application, emphasizing the importance of considering the additional evidence for justice. The appeal was allowed for statistical purposes, solely based on the procedural aspect of the case. The Tribunal's decision favored the assessee, leading to a reevaluation of the application for additional evidence by the CIT(A). Case-Laws Income Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292969