https://www.taxtmi.com/caselaws?id=404582 The ITAT allowed the appeal, finding that the ld. CIT(A) erred in not admitting additional evidence under Rule 46A. The case was remanded to the A.O. for fresh consideration, emphasizing substantial justice over technicalities. The ITAT directed a reevaluation on the merits, ensuring the assessee's right to a fair hearing and citing legal precedents supporting the admission of additional evidence for a just resolution. en-us Thu, 28 Jan 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404582 The ITAT allowed the appeal, finding that the ld. CIT(A) erred in not admitting additional evidence under Rule 46A. The case was remanded to the A.O. for fresh consideration, emphasizing substantial justice over technicalities. The ITAT directed a reevaluation on the merits, ensuring the assessee's right to a fair hearing and citing legal precedents supporting the admission of additional evidence for a just resolution. Case-Laws Income Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404582