https://www.taxtmi.com/caselaws?id=418804 The appeal was filed against the order of the CIT(A) challenging various additions made to the assessee's income. The CIT(A) dismissed allegations of bias and predetermined assessment, emphasizing the need for logical and factual basis. The Tribunal directed the assessee to fulfill prerequisites under Rule 46A before revenue authorities and remanded the issue back to the CIT(A) for fresh consideration in compliance with Rule 46A provisions. The decision focused on procedural fairness, adherence to statutory rules, and principles of natural justice in tax assessments to ensure a transparent adjudicatory process. en-us Tue, 15 Feb 2022 00:00:00 +0530 Thu, 24 Feb 2022 11:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418804 The appeal was filed against the order of the CIT(A) challenging various additions made to the assessee's income. The CIT(A) dismissed allegations of bias and predetermined assessment, emphasizing the need for logical and factual basis. The Tribunal directed the assessee to fulfill prerequisites under Rule 46A before revenue authorities and remanded the issue back to the CIT(A) for fresh consideration in compliance with Rule 46A provisions. The decision focused on procedural fairness, adherence to statutory rules, and principles of natural justice in tax assessments to ensure a transparent adjudicatory process. Case-Laws Income Tax Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418804