https://www.taxtmi.com/caselaws?id=433142 The Tribunal ruled in favor of the Revenue, allowing the appeal for statistical purposes in both cases. The decision emphasized the importance of the Assessing Officer (AO) verifying the fresh evidence submitted by the assessee before the Commissioner of Income Tax (Appeals) (CIT(A)), highlighting the necessity of following procedural rules, particularly Rule 46A of the Income Tax Rules, to ensure proper verification of evidence and adherence to due process in tax assessments. en-us Mon, 09 Jan 2023 00:00:00 +0530 Sun, 22 Jan 2023 20:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433142 The Tribunal ruled in favor of the Revenue, allowing the appeal for statistical purposes in both cases. The decision emphasized the importance of the Assessing Officer (AO) verifying the fresh evidence submitted by the assessee before the Commissioner of Income Tax (Appeals) (CIT(A)), highlighting the necessity of following procedural rules, particularly Rule 46A of the Income Tax Rules, to ensure proper verification of evidence and adherence to due process in tax assessments. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433142