https://www.taxtmi.com/caselaws?id=406321 The Tribunal upheld the CIT(A)'s decision to admit additional evidences under Rule 46A(1) for adjudication, considering unique circumstances. The appeal by the Revenue was dismissed, affirming CIT(A)'s acceptance of additional evidences, providing relief to the assessee based on natural justice principles. The judgment highlighted fairness in the appeal process, emphasizing the importance of considering case circumstances and upholding natural justice principles in admitting additional evidences for decision-making. en-us Mon, 01 Mar 2021 00:00:00 +0530 Mon, 12 Apr 2021 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406321 The Tribunal upheld the CIT(A)'s decision to admit additional evidences under Rule 46A(1) for adjudication, considering unique circumstances. The appeal by the Revenue was dismissed, affirming CIT(A)'s acceptance of additional evidences, providing relief to the assessee based on natural justice principles. The judgment highlighted fairness in the appeal process, emphasizing the importance of considering case circumstances and upholding natural justice principles in admitting additional evidences for decision-making. Case-Laws Income Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406321