https://www.taxtmi.com/caselaws?id=411466 The ITAT allowed the appeal for statistical purposes, directing a fresh assessment by the Assessing Officer after considering additional evidence submitted under Rule 46A. The ITAT criticized the CIT(A) for rejecting the additional evidence without due consideration, citing delays in the assessment process due to departmental restructuring. The case was remanded for proper verification, emphasizing the importance of examining all evidence thoroughly. en-us Tue, 24 Aug 2021 00:00:00 +0530 Thu, 26 Aug 2021 08:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411466 The ITAT allowed the appeal for statistical purposes, directing a fresh assessment by the Assessing Officer after considering additional evidence submitted under Rule 46A. The ITAT criticized the CIT(A) for rejecting the additional evidence without due consideration, citing delays in the assessment process due to departmental restructuring. The case was remanded for proper verification, emphasizing the importance of examining all evidence thoroughly. Case-Laws Income Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411466