https://www.taxtmi.com/caselaws?id=418448 The case involved a dispute over the admission of fresh evidence without addressing exceptions under sec. 46A. The CIT(Appeals) admitted the evidence in favor of the assessee without considering the AO's objections, leading to concerns about procedural fairness and natural justice principles. The judgment highlighted a violation of natural justice principles and remitted the issue back to the AO for fresh consideration to ensure a fair assessment based on all relevant evidence. The case emphasized the importance of procedural diligence and upholding legal provisions for a fair hearing. en-us Tue, 08 Feb 2022 00:00:00 +0530 Thu, 17 Feb 2022 07:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418448 The case involved a dispute over the admission of fresh evidence without addressing exceptions under sec. 46A. The CIT(Appeals) admitted the evidence in favor of the assessee without considering the AO's objections, leading to concerns about procedural fairness and natural justice principles. The judgment highlighted a violation of natural justice principles and remitted the issue back to the AO for fresh consideration to ensure a fair assessment based on all relevant evidence. The case emphasized the importance of procedural diligence and upholding legal provisions for a fair hearing. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418448