https://www.taxtmi.com/caselaws?id=297766 A new plea based on section 46 of the Transfer of Property Act, 1882 was raised for the first time before the ITAT, and the lower authorities had not examined it. The Tribunal held that the contention required fresh adjudication with an opportunity to place supporting material, and remitted the matter to the Commissioner (Appeals) for de novo consideration. en-us Wed, 19 Apr 2017 00:00:00 +0530 Wed, 22 Sep 2021 06:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297766 A new plea based on section 46 of the Transfer of Property Act, 1882 was raised for the first time before the ITAT, and the lower authorities had not examined it. The Tribunal held that the contention required fresh adjudication with an opportunity to place supporting material, and remitted the matter to the Commissioner (Appeals) for de novo consideration. Case-Laws Income Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297766