https://www.taxtmi.com/caselaws?id=300325 The Tribunal set aside the Ld. CIT(A)'s order regarding the tax treatment of interest income on a non-earmarked fund and rental income, remitting the case back to the AO for fresh consideration in line with previous directions. The Tribunal emphasized procedural fairness, noting a violation of IT Rules by the Ld. CIT(A) in admitting additional evidence without allowing the AO to verify it. The Revenue's appeal was allowed for statistical purposes, and the cross objections by the assessee were dismissed as they were not pressed during the proceedings. en-us Fri, 14 Jan 2022 00:00:00 +0530 Tue, 25 Jan 2022 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300325 The Tribunal set aside the Ld. CIT(A)'s order regarding the tax treatment of interest income on a non-earmarked fund and rental income, remitting the case back to the AO for fresh consideration in line with previous directions. The Tribunal emphasized procedural fairness, noting a violation of IT Rules by the Ld. CIT(A) in admitting additional evidence without allowing the AO to verify it. The Revenue's appeal was allowed for statistical purposes, and the cross objections by the assessee were dismissed as they were not pressed during the proceedings. Case-Laws Income Tax Fri, 14 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300325