https://www.taxtmi.com/caselaws?id=34569 The High Court allowed the revenue's appeal, setting aside the Tribunal's order in a case concerning the admissibility of fresh evidence by the CIT(A) without giving the Assessing Officer an opportunity to examine or rebut it. The Court emphasized that Rule 46A(3) mandates providing the Assessing Officer with a reasonable opportunity to counter the evidence, failing which would violate principles of natural justice. The Court directed the CIT to allow the Assessing Officer to counter the evidence or produce rebuttal evidence, highlighting the importance of procedural fairness and adherence to natural justice principles in tax appeal proceedings. en-us Tue, 08 Sep 2009 00:00:00 +0530 Wed, 01 Sep 2010 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34569 The High Court allowed the revenue's appeal, setting aside the Tribunal's order in a case concerning the admissibility of fresh evidence by the CIT(A) without giving the Assessing Officer an opportunity to examine or rebut it. The Court emphasized that Rule 46A(3) mandates providing the Assessing Officer with a reasonable opportunity to counter the evidence, failing which would violate principles of natural justice. The Court directed the CIT to allow the Assessing Officer to counter the evidence or produce rebuttal evidence, highlighting the importance of procedural fairness and adherence to natural justice principles in tax appeal proceedings. Case-Laws Income Tax Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34569