https://www.taxtmi.com/caselaws?id=433027 The Tribunal allowed the Department's appeal, setting aside the CIT(A) order and remanding the matter to the AO for fresh adjudication after proper verification and examination of the evidence. The additions made by the AO were reinstated, emphasizing the importance of adherence to Rule 46A and proper verification procedures in assessing income discrepancies. en-us Tue, 17 Jan 2023 00:00:00 +0530 Thu, 19 Jan 2023 08:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433027 The Tribunal allowed the Department's appeal, setting aside the CIT(A) order and remanding the matter to the AO for fresh adjudication after proper verification and examination of the evidence. The additions made by the AO were reinstated, emphasizing the importance of adherence to Rule 46A and proper verification procedures in assessing income discrepancies. Case-Laws Income Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433027