https://www.taxtmi.com/caselaws?id=404236 The Tribunal remitted the case back to the Commissioner of Income Tax (Appeals) for compliance with Rule 46A(3) to allow the Assessing Officer to examine additional evidence. Emphasizing the importance of the AO's satisfaction regarding the genuineness of credits under Section 68, the Tribunal highlighted the necessity of a fair and thorough examination of evidence for justice. The appeal was allowed for statistical purposes, indicating the requirement for further scrutiny by the AO. en-us Tue, 16 Feb 2021 00:00:00 +0530 Fri, 19 Feb 2021 10:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404236 The Tribunal remitted the case back to the Commissioner of Income Tax (Appeals) for compliance with Rule 46A(3) to allow the Assessing Officer to examine additional evidence. Emphasizing the importance of the AO's satisfaction regarding the genuineness of credits under Section 68, the Tribunal highlighted the necessity of a fair and thorough examination of evidence for justice. The appeal was allowed for statistical purposes, indicating the requirement for further scrutiny by the AO. Case-Laws Income Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404236